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Statutory Instruments

2023 No. 1171

Income Tax

The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023

Made

8th November 2023

Laid before the House of Commons

10th November 2023

Coming into force

1st December 2023

The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020( 1 ).

Citation, commencement and effect

1. These Regulations may be cited as the War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023 and come into force on 1st December 2023.

Exemption from income tax for payments made under the War Widows Recognition Payment Scheme

2. —(1) A payment made by the Ministry of Defence to a person under the War Widows Recognition Payment Scheme is a qualifying payment for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.

(2) This regulation applies to payments received on or after 1st October 2023.

Andrew Stephenson

Scott Mann

Two of the Lords Commissioners of His Majesty’s Treasury

8th November 2023

( 1 )

2020 c. 14 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023 (2023/1171)
Version from: original only

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