{
  "url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023/regulation-2.json",
  "legislation": "uksi/2023/1171",
  "legislation_title": "The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Exemption from income tax for payments made under the War Widows Recognition Payment Scheme",
  "text": "(1) A payment made by the Ministry of Defence to a person under the War Widows Recognition Payment Scheme is a qualifying payment for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.\n(2) This regulation applies to payments received on or after 1st October 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1171/regulation/2",
    "retrieved_at": "2026-10-28T21:39:02.866273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}