{
  "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-62",
  "json_url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-62.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/62",
  "kind": "regulation",
  "number": "62",
  "heading": "Amendment of The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017",
  "text": "The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 are amended as follows—\n(a) in regulation 2 (interpretation), after the definition of “HMRC” insert—\n““Reserved Investor Fund (Contractual Scheme)” has the meaning given by section 20 of the Finance (No.2) Act 2024.”;\n(b) in regulation 3 (interpretation: Part 2)—\n(i) after “to a CoACS” insert “or a Reserved Investor Fund (Contractual Scheme)”;\n(ii) after “of the CoACS” insert “or the Reserved Investor Fund (Contractual Scheme)”;\n(c) in the heading to regulation 5, at the end insert “or Reserved Investor Fund (Contractual Scheme)”;\n(d) in regulation 5 (information to be provided to other CoACS), in paragraph (1), after “made for the purposes of a CoACS” insert “or Reserved Investor Fund (Contractual Scheme)”;\n(e) in regulation 8 (penalty for failing to provide information)—\n(i) in paragraph (1), for “£60 for each offence” substitute “£100 for each offence”;\n(ii) in paragraph (2), for “£600” substitute “£1000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2017/1209."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/200/regulation/62",
    "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."
}