# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 31: Withdrawal of seeding relief: application to postpone payment of tax where appeal against relevant decisions


(1) This regulation applies where—
(a) as a result of a relevant decision, relief from stamp duty land tax under paragraph 13 of Schedule 7A to FA 2003 (co-ownership scheme seeding relief) is withdrawn in relation to a RIF, and
(b) the operator of the RIF appeals against the relevant decision.
(2) The operator of the RIF may apply by notice to HMRC to postpone the payment of tax chargeable as a result of the withdrawal of relief pending the determination of the appeal.
(3) An application under paragraph (2) must—
(a) be made before the end of the period for filing the further return required under section 81(1)(bb) of FA 2003 in respect of the withdrawal of relief (“the further return”), and
(b) include—
(i) the date, and any reference number, of the notice of the relevant decision,
(ii) the date that the appeal against the relevant decision was made, and
(iii) if the return has been filed, a copy of the further return.
(4) Paragraph 39(5), (7) and (8) and paragraph 40 of Schedule 10 to FA 2003 apply to an application to postpone the payment of tax under paragraph (2) as they apply in relation to an application to postpone the payment of tax under paragraph 39(1) of that Schedule, as if the references to an appeal in paragraphs 39(8) and 40 were references to an appeal within the meaning of this regulation.
(5) In this regulation—
“appeal” means—
(a) in relation to a relevant decision which is a determination under regulation 23, an appeal under that regulation;
(b) in relation to a relevant decision which is a decision under regulation 24, an appeal under that regulation.
“relevant decision” means—
(a) a determination under regulation 23 that a RIF is to be treated as if an entry notice had never been given in relation to it;
(b) a decision under regulation 24 to give a cessation notice to the operator of a RIF.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/31 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.