# The Co-ownership Contractual Schemes (Tax) Regulations 2025, Regulation 63: Application to authorised co-ownership schemes


(1) These Regulations will apply in respect of an authorised co-ownership scheme for an accounting period which begins on or after the date on which these Regulations come into force.
(2) But nothing in this regulation prevents these Regulations applying for the purpose of an authorised co-ownership scheme becoming a RIF.
(3) In this regulation, “accounting period” has the meaning given by Chapter 2 of Part 2 of CTA 2009.

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Source: https://www.legislation.gov.uk/uksi/2025/200/regulation/63 (the official version)
Page: https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025/regulation-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.