# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Co-ownership Contractual Schemes (Tax) Regulations 2025.
(2) These Regulations come into force on 19th March 2025.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/1 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.