# Capital Allowances Act 2001, Section 262AF: Co-ownership schemes: definitions relating to schemes


In sections 262AA to 262AE and this section—
“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;
“co-ownership contractual scheme” means—
(a)a co-ownership authorised contractual scheme, or
(b)a Reserved Investor Fund (Contractual Scheme);
“co-ownership scheme” has the same meaning as in Part 17 of that Act (see section 235A(2) of that Act);
“operator” and “units”, in relation to a co-ownership ...contractual scheme, have the meanings given by section 237(2) of that Act;
“participant”, in relation to such a scheme, is to be read in accordance with section 235 of that Act.
“Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of F(No.2)A 2024;
“unauthorised co-ownership contractual scheme” means a co-ownership scheme which is not a co-ownership contractual scheme.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/262AF (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-262AF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.