# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 27: Interpretation of this Chapter


In this Chapter—
(a) “eligible co-ownership scheme” has the meaning given by regulation 29(1);
(b) “unauthorised contractual scheme” means a co-ownership scheme that is—
(i) not authorised for the purposes of FISMA 2000 by an authorisation order in force under section 261D(1) of that Act,
(ii) not a RIF, and
(iii) not an eligible co-ownership scheme;
(c) where an expression in this Chapter is defined in Part 4 of FA 2003 (stamp duty land tax), it has the meaning given by that Part.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/27 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.