Statutory Instruments
2025 No. 434
CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
INHERITANCE TAX
The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
Made
2nd April 2025
Laid before the House of Commons
3rd April 2025
Coming into force
28th April 2025
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act 2020(1).
(1)
2020 c. 14. Schedule 15 was amended by section 12 of the Finance Act 2024 (c. 3).