# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Introduction: Introductory text

Extent: E+W+S+N.I.

Income Tax
Corporation Tax
Capital Gains Tax
Made 5th December 2017
Laid before the House of Commons 6th December 2017
Coming into force 27th December 2017
The Treasury, in exercise of the powers conferred by sections 41 and 42 of the Finance (No. 2) Act 2017, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2017/1209/introduction (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.