{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AF",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AF.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/262AF",
  "kind": "section",
  "number": "262AF",
  "heading": "Co-ownership schemes: definitions relating to schemes",
  "text": "In sections 262AA to 262AE and this section—\n“co-ownership authorised contractual scheme” means a co-ownership scheme which is authorised for the purposes of the Financial Services and Markets Act 2000 by an authorisation order in force under section 261D(1) of that Act;\n“co-ownership contractual scheme” means—\n(a)a co-ownership authorised contractual scheme, or\n(b)a Reserved Investor Fund (Contractual Scheme);\n“co-ownership scheme” has the same meaning as in Part 17 of that Act (see section 235A(2) of that Act);\n“operator” and “units”, in relation to a co-ownership ...contractual scheme, have the meanings given by section 237(2) of that Act;\n“participant”, in relation to such a scheme, is to be read in accordance with section 235 of that Act.\n“Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of F(No.2)A 2024;\n“unauthorised co-ownership contractual scheme” means a co-ownership scheme which is not a co-ownership contractual scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 262AA-262AF and cross-heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 40"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 262AF inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(9)(b) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 262AF omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 55(9)(a) (with reg. 63)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/262AF",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}