The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations 2023
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2 Interpretation
In these Regulations— “Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system; “Horizon Shortfall Scheme top-up payment” means a top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sums lost to tax; “the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X; “Post Office Limited” means the private company limited by shares with the company number 02154540 whose registered office is 100 Wood Steet, London, United Kingdom, EC2V 7ER.
2 Interpretation
In these Regulations— “Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system; “Horizon Shortfall Scheme top-up payment” means a top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sums lost to tax; “the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X; “Post Office Limited” means the private company limited by shares with the company number 02154540 whose registered office is 100 Wood Steet, London, United Kingdom, EC2V 7ER.
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