# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 60: Personal portfolio bonds: the property categories


In section 520 of ITTOIA 2005—
(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
(b) in subsection (4), at the appropriate place, insert—
““Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of F(No.2)A 2024.”.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/60 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.