{
  "url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-7",
  "json_url": "https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Further information to be provided to HMRC",
  "text": "HMRC may give notice requiring the operator of a CoACS within such time, not being less than 42 days, as is specified in the notice, to provide to HMRC any information provided to the participants in the scheme in any accounting period which ended within five years of the notice being given.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 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/7",
    "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."
}