The Post Office Capture Redress Scheme (Tax Exemptions and Relief) Regulations 2025
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Change 1
6 Exemption from corporation tax for payments made under the Post Office Capture Redress Scheme
(1) A payment of compensation made by the Department for Business and Trade to a person under the Post Office Capture Redress Scheme or to a nominated individual is a relevant compensation payment for the purposes of Part 2 of Schedule 15 to the Finance Act 2020. (2) This regulation has effect in relation to payments received on or after 27th October 2025.
6 Exemption from corporation tax for payments made under the Post Office Capture Redress Scheme
(1) A payment of compensation made by the Department for Business and Trade to a person under the Post Office Capture Redress Scheme or to a nominated individual is a relevant compensation payment for the purposes of Part 2 of Schedule 15 to the Finance Act 2020. (2) This regulation has effect in relation to payments received on or after 27th October 2025.
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