# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Chapter 3: Capital Allowances Act 2001




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Source: https://www.legislation.gov.uk/uksi/2025/200/part/3/chapter/3 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/part-3/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.