{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-36",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-36.json",
  "legislation": "uksi/2025/200",
  "legislation_title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Information to be provided to other RIF or authorised co-ownership scheme",
  "text": "(1) This regulation applies where an investment is made for the purposes of a RIF or authorised co-ownership scheme (the “investor scheme”) through a different RIF (the “investee scheme”).\n(2) The operator of the investee scheme must in relation to each accounting period provide sufficient information to the operator of the investor scheme to enable that operator to meet its obligations under—\n(a) regulation 35, where the investor scheme is a RIF, or\n(b) regulation 4 of the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, where the investor scheme is an authorised co-ownership scheme.\n(3) The information must be provided on or before the information reporting date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2017/1209."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/36",
    "retrieved_at": "2026-10-28T21:20:08.412857+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}