# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 46: Interpretation: Chapter 12


In this Chapter “non-reporting fund”, “reportable income”, “reported income” and “reporting fund” have the same meanings as in the 2009 Regulations.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/46 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.