{
  "url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Information to be provided to other CoACS or Reserved Investor Fund (Contractual Scheme)",
  "text": "(1) This regulation applies where an investment is made for the purposes of a CoACS or Reserved Investor Fund (Contractual Scheme) (the “investor scheme”) through one or more other CoACS (the “investee scheme”).\n(2) The operator of the investee scheme must in relation to each accounting period provide sufficient information to the operator of the investor scheme to enable that operator to meet its obligations under regulation 4.\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": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 62(d) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 5 heading inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 62(c) (with reg. 63)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 27.12.2017, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1209/regulation/5",
    "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."
}