# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 2: Interpretation

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

In these Regulations—
“CoACS” means co-ownership authorised contractual scheme;
“HMRC” means Her Majesty’s Revenue and Customs.
“Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of the Finance (No.2) Act 2024.

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/2 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.