{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-45",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Umbrella schemes: additional notification requirements",
  "text": "(1) The operator of an umbrella RIF must notify HMRC if—\n(a) a sub-scheme of the RIF is wound up, or\n(b) a new sub-scheme of the RIF is established.\n(2) A notice—\n(a) under paragraph (1) must be submitted to HMRC within a period of 30 days, beginning with the day on which the event in paragraph (1) occurred;\n(b) under paragraph (1)(b) must additionally include which of the restriction conditions is met by the new sub-scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/45",
    "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."
}