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Regulation 2 InterpretationI1

United Kingdom

In these Regulations—

  • “CoACS” means co-ownership authorised contractual schemef1;

  • “HMRC” means Her Majesty’s Revenue and Customs.

  • F1“Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of the Finance (No.2) Act 2024.

Annotations

Textual amendments

F1

Words in reg. 2 inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 62(a) (with reg. 63)

Commencement

I1

Reg. 2 in force at 27.12.2017, see reg. 1(1)

Footnotes

f1

“Co-ownership authorised contractual scheme” is defined in section 41(10) and 42(7) of the Finance (No. 2) Act 2017.