{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-60",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-60.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/60",
  "kind": "regulation",
  "number": "60",
  "heading": "Personal portfolio bonds: the property categories",
  "text": "In section 520 of ITTOIA 2005—\n(a) in the table in subsection (2), in the entry in the second column corresponding to the entry “Category 9” in the first column, after “scheme” insert “or a Reserved Investor Fund (Contractual Scheme)”, and\n(b) in subsection (4), at the appropriate place, insert—\n““Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of F(No.2)A 2024.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 520 was amended by paragraph 534 of Schedule 1 to the Income Tax Act 2007 (c. 3), paragraph 469 of Schedule 1 to the Corporation Tax Act 2010, S.I. 2013/636, S.I. 2017/1182 and section 10 of the Finance (No. 2) Act 2017."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/60",
    "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."
}