This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations provide for an exemption from income tax for Lesbian, Gay, Bisexual and Transgender (“LGBT”) Financial Recognition Scheme payments.
Regulation 2 specifies that LGBT Financial Recognition Scheme payments are qualifying payments for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020. This means there is no liability to income tax arising from payments received under that scheme. LGBT Financial Recognition Scheme payments are made by the Ministry of Defence to people who were dismissed, discharged or forced to resign as result of the ban on LGBT personnel in the Armed Forces between 1967 and 2000.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
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