The Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme (Income Tax Exemption) Regulations 2025
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1 Citation, commencement, effect and interpretation
(1) These Regulations may be cited as the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme (Income Tax Exemption) Regulations 2025, come into force on 1st February 2025 and have effect in relation to qualifying payments within regulation 2 received on or after that date. (2) In these Regulations “the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme” means the scheme under which compensation payments are made by the Ministry of Defence to persons who were wrongfully dismissed, discharged or forced to resign because of a ban on lesbian, gay, bisexual and transgender members in the armed forces of the Crown between 1967 and 2000.
1 Citation, commencement, effect and interpretation
(1) These Regulations may be cited as the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme (Income Tax Exemption) Regulations 2025, come into force on 1st February 2025 and have effect in relation to qualifying payments within regulation 2 received on or after that date. (2) In these Regulations “the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme” means the scheme under which compensation payments are made by the Ministry of Defence to persons who were wrongfully dismissed, discharged or forced to resign because of a ban on lesbian, gay, bisexual and transgender members in the armed forces of the Crown between 1967 and 2000.
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