{
  "url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“CoACS” means co-ownership authorised contractual scheme;\n“HMRC” means Her Majesty’s Revenue and Customs.\n“Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of the Finance (No.2) Act 2024.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 27.12.2017, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Co-ownership authorised contractual scheme” is defined in section 41(10) and 42(7) of the Finance (No. 2) Act 2017."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1209/regulation/2",
    "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."
}