# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 20: Causes and timing


Where a RIF ceases to be a RIF by virtue of ceasing to meet one or more of the qualifying conditions, the RIF ceases to be a RIF from the beginning of the first day on which it ceases to meet one or more of those conditions.

---
Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/20 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.