Relief from inheritance tax for Horizon Shortfall Scheme Appeals payments

regulation 5 + 5.—(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 5 of Part 1 of Schedule 15 to the Finance Act 2020.

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