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In force since 2025-02-01, 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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2025 No. 12 INCOME TAX The Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme (Income Tax Exemption) Regulations 2025 Made 7th January 2025 Laid before the House of Commons 8th January 2025 Coming into force 1st February 2025 The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020.
Propose a change(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.
Propose a changeA compensation payment made by the Ministry of Defence to a person under the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme is a qualifying payment for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.
Propose a change