The Post Office Horizon Compensation and Infected Blood Interim Compensation Payment Schemes (Tax Exemptions and Relief) Regulations 2023 No. 184

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Exemption from income tax for Overturned Historical Conviction compensation payments, Group Litigation Order compensation payments, and Infected Blood Scheme compensation payments

5. 4. Exemption from capital gains tax for Overturned Historical Conviction compensation payments, Group Litigation Order compensation payments, and Infected Blood Scheme compensation payments

6. 5. Relief from inheritance tax for Overturned Historical Conviction compensation payments and Infected Blood Scheme compensation payments

7. Signature

8. Explanatory Note