Regulation 1 I1

These Regulations may be cited as the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 and come into force on 27th December 2017.

Subject to paragraph (3), these Regulations have effect in relation to accounting periods of a CoACS beginning on or after that date.

Part 2 (except for regulation 4(2)) and regulation 2 in so far as the defined terms are used in that Part have effect in relation to accounting periods of a CoACS beginning on or after 1st April 2017.