Exemption from income tax for Horizon Shortfall Scheme Appeals payments

regulation 3 + 3.—(1) A payment made by the Department for Business and Trade to a person under the Horizon Shortfall Scheme Appeals is a qualifying payment for the purposes of paragraph 3 of Part 1 of Schedule 15 to the Finance Act 2020.

(2) This regulation has effect in relation to payments received on or after 28th April 2025.