{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/introduction.json",
  "legislation": "uksi/2025/200",
  "legislation_title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nSTAMP DUTY LAND TAX\nSTAMP DUTY\nSTAMP DUTY RESERVE TAX\nINCOME TAX\nCAPITAL GAINS TAX\nMade 24th February 2025\nLaid before the House of Commons 25th February 2025\nComing into force 19th March 2025\nThe Treasury make these Regulations in exercise of the powers conferred by section 103C of, and paragraph 48 of Schedule 5AAA to, the Taxation of Chargeable Gains Act 1992, section 41 of the Finance (No. 2) Act 2017 and section 20 of the Finance (No. 2) Act 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 103C was added by section 36(3) of the Finance Act 2012 (c. 14). Schedule 5AAA was added by paragraph 21 of Schedule 1 to the Finance Act 2019 (c. 1). Section 1C defines what is meant by “UK land” and an “interest in UK land”. Section 288 defines what is meant by “the tribunal”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2017 c. 32. Section 71 defines what is meant by “CAA 2001” and “ITTOIA 2005”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2024 c. 12. Section 20 defines what is meant by a “Reserved Investor Fund (Contractual Scheme)” (or “RIF”), “HMRC”, “authorised co-ownership scheme” and “co-ownership scheme”. Section 25 defines what is meant by “CTA 2009”, “CTA 2010” and “TCGA 1992” and provides that “FA” followed by a year is a reference to the Finance Act for that year."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/introduction",
    "retrieved_at": "2026-10-28T21:20:08.412857+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."
}