{
  "url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-1",
  "json_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-1.json",
  "legislation": "uksi/2017/1209",
  "legislation_title": "The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 and come into force on 27th December 2017.\n(2) Subject to paragraph (3), these Regulations have effect in relation to accounting periods of a CoACS beginning on or after that date.\n(3) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 27.12.2017, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1209/regulation/1",
    "retrieved_at": "2026-10-28T23:05:17.364095+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."
}