Regulation 3 Interpretation: Part 2I1
United Kingdom
In this Part, “information reporting date”, in relation to a CoACS F1or a Reserved Investor Fund (Contractual Scheme), means the date 6 months after the end of the accounting period of the CoACS F2or the Reserved Investor Fund (Contractual Scheme).
Annotations
Textual amendments
- F1
Words in reg. 3 inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 62(b)(i) (with reg. 63)
- F2
Words in reg. 3 inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 62(b)(ii) (with reg. 63)
Commencement
- I1
Reg. 3 in force at 27.12.2017, see reg. 1(1)