The Post Office Capture Redress Scheme (Tax Exemptions and Relief) Regulations 2025
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Change 1
2 Interpretation
(1) In these Regulations— “the Capture system” means any version of the computer system used by Post Office Limited known as Capture or the Capture Accounting System; “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Post Office Capture Redress Scheme; “Post Office Capture Redress Scheme” means the scheme announced by His Majesty’s Government on 19th June 2025 to compensate people adversely affected by the Capture system. (2) For the purposes of provision in these Regulations made under Part 1 of Schedule 15 to the Finance Act 2020, “Post Office Limited” has the same meaning as it does in Part 2 of that Schedule.
2 Interpretation
(1) In these Regulations— “the Capture system” means any version of the computer system used by Post Office Limited known as Capture or the Capture Accounting System; “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Post Office Capture Redress Scheme; “Post Office Capture Redress Scheme” means the scheme announced by His Majesty’s Government on 19th June 2025 to compensate people adversely affected by the Capture system. (2) For the purposes of provision in these Regulations made under Part 1 of Schedule 15 to the Finance Act 2020, “Post Office Limited” has the same meaning as it does in Part 2 of that Schedule.
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