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In force since 2024-09-26, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 902 CAPITAL GAINS TAX INCOME TAX INHERITANCE TAX The Infected Blood Compensation Scheme (Tax Exemptions and Relief) Regulations 2024 Made 4th September 2024 Laid before the House of Commons 5th September 2024 Coming into force 26th September 2024 The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 of Schedule 15 to the Finance Act 2020.
Propose a changeThese Regulations may be cited as the Infected Blood Compensation Scheme (Tax Exemptions and Relief) Regulations 2024 and come into force on 26th September 2024.
Propose a changeIn these Regulations— “the Infected Blood Compensation Authority” means the body corporate established by section 48 of the Victims and Prisoners Act 2024; “Infected Blood Compensation Scheme payment” means a compensation payment made by the Infected Blood Compensation Authority under the Infected Blood Compensation Scheme established by regulation 3(1) of the Infected Blood Compensation Scheme Regulations 2024.
Propose a change(1) Infected Blood Compensation Scheme payments are qualifying payments for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020. (2) This regulation applies to payments received on or after 23rd August 2024.
Propose a change(1) Infected Blood Compensation Scheme payments are qualifying payments for the purposes of paragraph 4 of Schedule 15 to the Finance Act 2020. (2) This regulation applies to disposals made on or after 23rd August 2024.
Propose a change(1) Infected Blood Compensation Scheme payments are qualifying payments for the purposes of paragraph 5 of Schedule 15 to the Finance Act 2020. (2) This regulation applies to deaths occurring on or after 23rd August 2024.
Propose a change