1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Exemptions from income tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards

5. 4. Exemptions from capital gains tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards

6. 5. Relief from inheritance tax for Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards

7. 6. Exemption from corporation tax for Horizon Shortfall Scheme Fixed Sum Awards

8. 7. Exemption from income tax and capital gains tax for relevant onward payments of Horizon Shortfall Scheme Fixed Sum Awards

9. Signature

10. Explanatory Note