The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
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Title and introductory text
2025 No. 434 CAPITAL GAINS TAX CORPORATION TAX INCOME TAX INHERITANCE TAX The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 Made 2nd April 2025 Laid before the House of Commons 3rd April 2025 Coming into force 28th April 2025 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 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act 2020.
Title and introductory text
2025 No. 434 CAPITAL GAINS TAX CORPORATION TAX INCOME TAX INHERITANCE TAX The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 Made 2nd April 2025 Laid before the House of Commons 3rd April 2025 Coming into force 28th April 2025 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 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act 2020.
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