# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 10: Restriction requirement


(1) A co-ownership scheme meets the restriction requirement at any time when it meets one or more of the restriction conditions.
(2) The “restriction conditions” are—
(a) the non-UK property assets condition (see regulation 11);
(b) the UK property rich condition (see regulation 12);
(c) the exempt investor condition (see regulation 14).

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/10 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.