{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025.json",
  "id": "uksi/2025/200",
  "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
  "short_title": "Co-ownership Contractual Schemes (Tax) 2025",
  "long_title": "These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund.",
  "citation": "S.I. 2025/200",
  "type": "uksi",
  "year": "2025",
  "number": "200",
  "version": "current",
  "date": "2025-02-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Preliminary matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Reserved Investor Fund (Contractual Schemes): general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation: Part 2",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Becoming a RIF",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Timing: becoming a RIF",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "regulation/4",
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      "heading": "Entry notices: general",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "part/2/chapter/3",
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      "heading": "Qualifying conditions",
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    },
    {
      "path": "regulation/5",
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      "heading": "Qualifying conditions",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/3"
    },
    {
      "path": "regulation/6",
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      "number": "6",
      "heading": "A UK-based scheme",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-6",
      "extent": null,
      "status": null,
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    },
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      "path": "regulation/7",
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      "heading": "Genuine diversity of ownership condition",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-7",
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    {
      "path": "regulation/8",
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    {
      "path": "regulation/9",
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      "heading": "Ownership requirement treated as met for initial period",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-9",
      "extent": null,
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    {
      "path": "regulation/10",
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      "heading": "Restriction requirement",
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    },
    {
      "path": "regulation/11",
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      "heading": "Non-UK property assets condition",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-11",
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    {
      "path": "regulation/12",
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      "path": "regulation/13",
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    },
    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Exempt investor condition",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-14",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Changes in qualifying conditions and breaches of qualifying conditions",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Change in restriction conditions met",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-15",
      "extent": null,
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Breach of ownership requirement: opportunity to rectify etc",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-16",
      "extent": null,
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    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Multiple breaches of ownership requirement within 12 month period",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-17",
      "extent": null,
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    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Breach of restriction requirement: opportunity to rectify etc",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-18",
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    },
    {
      "path": "regulation/19",
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      "number": "19",
      "heading": "Winding up of a RIF that is UK property rich",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-19",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/5",
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      "number": "5",
      "heading": "Ceasing to be a RIF",
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    },
    {
      "path": "regulation/20",
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      "number": "20",
      "heading": "Causes and timing",
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      "extent": null,
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      "parent": "part/2/chapter/5"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Breach of qualifying conditions: requirement to notify HMRC",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-21",
      "extent": null,
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    },
    {
      "path": "regulation/22",
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      "heading": "Exit notices",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-22",
      "extent": null,
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    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Relevant declarations in entry notice",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-23",
      "extent": null,
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    },
    {
      "path": "regulation/24",
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      "heading": "Cessation notice",
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    },
    {
      "path": "regulation/25",
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      "heading": "Ceasing to be a RIF: deemed disposal of units",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-25",
      "extent": null,
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    },
    {
      "path": "regulation/26",
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      "number": "26",
      "heading": "Gains accruing on deemed disposals",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-26",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/6",
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      "heading": "SDLT consequences of becoming and ceasing to be a RIF",
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    },
    {
      "path": "regulation/27",
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      "heading": "Interpretation of this Chapter",
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      "path": "regulation/28",
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      "heading": "Land transaction upon unauthorised contractual scheme becoming a RIF",
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      "path": "regulation/29",
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      "heading": "Application of Part 4 of FA 2003 to a RIF that ceases to be a RIF and becomes an eligible co-ownership scheme",
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      "path": "regulation/31",
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      "path": "regulation/32",
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    {
      "path": "regulation/33",
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      "path": "regulation/34",
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    {
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      "path": "regulation/36",
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      "extent": null,
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      "path": "regulation/38",
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      "heading": "Further information to be provided to HMRC",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-38",
      "extent": null,
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      "path": "regulation/39",
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      "heading": "Umbrella schemes: modification of this Part",
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      "path": "regulation/43",
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      "heading": "Umbrella schemes: becoming a Reserved Investor Fund (Contractual Scheme)",
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      "path": "regulation/44",
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    },
    {
      "path": "part/2/chapter/12",
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      "heading": "Investment in offshore funds",
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      "path": "regulation/46",
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      "heading": "Interpretation: Chapter 12",
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    },
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      "path": "regulation/47",
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      "heading": "Investments in reporting offshore funds",
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      "extent": null,
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    },
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      "path": "regulation/48",
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      "heading": "Investments in non-reporting offshore funds: first case",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-48",
      "extent": null,
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    },
    {
      "path": "regulation/49",
      "kind": "regulation",
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      "heading": "Investments in non-reporting offshore funds: second case",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-49",
      "extent": null,
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    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "Co-ownership contractual schemes: amendments to relevant legislation",
      "url": null,
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    },
    {
      "path": "part/3/chapter/1",
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      "number": "1",
      "heading": "Finance Act 1986 and Finance Act 1999",
      "url": null,
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      "parent": "part/3"
    },
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      "path": "regulation/50",
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      "heading": "Stamp duty reserve tax: exceptions",
      "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-50",
      "extent": null,
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      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/51",
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