Exemption from capital gains tax for Horizon Shortfall Scheme Appeals payments

4.—(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 4 of Part 1 of Schedule 15 to the Finance Act 2020.

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