# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Introduction: Introductory text


CORPORATION TAX
STAMP DUTY LAND TAX
STAMP DUTY
STAMP DUTY RESERVE TAX
INCOME TAX
CAPITAL GAINS TAX
Made 24th February 2025
Laid before the House of Commons 25th February 2025
Coming into force 19th March 2025
The 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.

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Source: https://www.legislation.gov.uk/uksi/2025/200/introduction (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.