# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 3: Interpretation: Part 2

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

In this Part, “information reporting date”, in relation to a CoACS or a Reserved Investor Fund (Contractual Scheme), means the date 6 months after the end of the accounting period of the CoACS or the Reserved Investor Fund (Contractual Scheme).

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/3 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.