# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 1

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

(1) These Regulations may be cited as the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 and come into force on 27th December 2017.
(2) Subject to paragraph (3), these Regulations have effect in relation to accounting periods of a CoACS beginning on or after that date.
(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.

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/1 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.