# The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023, Regulation 2: Exemption from income tax for payments made under the War Widows Recognition Payment Scheme


(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.
(2) This regulation applies to payments received on or after 1st October 2023.

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Source: https://www.legislation.gov.uk/uksi/2023/1171/regulation/2 (the official version)
Page: https://openlegislation.uk/war-widows-recognition-payment-scheme-income-tax-exemption-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.