# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 17: Multiple breaches of ownership requirement within 12 month period


Where a RIF breaches the ownership requirement five or more times in any period of 12 months, regulation 16 applies in relation to the fifth breach, and to any further breach in that period, as if sub-paragraph (b) of paragraph (3) were omitted.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/17 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.