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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Exemption from income tax for Horizon Shortfall Scheme Appeals payments

  5. 4.Exemption from capital gains tax for Horizon Shortfall Scheme Appeals payments

  6. 5.Relief from inheritance tax for Horizon Shortfall Scheme Appeals payments

  7. 6.Exemption from Corporation Tax for Horizon Shortfall Scheme Appeals payments

  8. 7.Exemption from income tax and capital gains tax for relevant onward payments for Horizon Shortfall Scheme Appeals payments

  9. Signature

  10. Explanatory Note