Exemption from Corporation Tax for Horizon Shortfall Scheme Appeals payments

regulation 6 + 6.—(1) A payment made by the Department for Business and Trade to a person under the Horizon Shortfall Scheme Appeals is a relevant compensation payment for the purposes of Part 2 of Schedule 15 to the Finance Act 2020.

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