{
  "url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Information to be provided to participants",
  "text": "(1) The operator of a CoACS must in relation to each accounting period provide sufficient information to participants in the scheme to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the scheme.\n(2) The information provided must include details of any additional income treated as made to participants on the information reporting date.\n(3) The information must be provided on or before the information reporting date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 27.12.2017, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Participant” 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/4",
    "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."
}