# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 61: Real Estate Investment Trusts


(1) CTA 2010 is amended as follows.
(2) In section 528(4A) (conditions for company), after paragraph (ba) insert—
“(bb) a person acting on behalf of a Reserved Investor Fund (Contractual Scheme) (within the meaning of section 20 to F(No.2)A 2024);””.
(3) In paragraph (a) of section 535A(7A) (disposals of rights or interests in UK property rich companies), after “Act)” insert “, or is a Reserved Investor Fund (Contractual Scheme) (within the meaning of section 20 of F(No.2)A 2024)”.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/61 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.