{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-6",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "A UK-based scheme",
  "text": "A co-ownership scheme is UK-based if—\n(a) the operator and depositary of the scheme are bodies corporate incorporated in the United Kingdom,\n(b) the operator and depositary of the scheme both have a place of business in the United Kingdom from where they administer the co-ownership scheme, and\n(c) the deed setting out the arrangements which constitute the scheme is made under and governed by the law of England and Wales, Scotland or Northern Ireland and contains a statement to that effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The requirement for a deed to set out the arrangements of the scheme is set out in section 235A(3) of FISMA 2000."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/6",
    "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."
}