
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.
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