Part 2 Co-ownership ... contractual schemesF1F2
- Co-ownership scheme seeding relief
- Meaning of “seeding period”
- Restrictions on availability of relief
- Withdrawal of relief: ceasing to be co-ownership ... contractual scheme
- Withdrawal of relief: genuine diversity of ownership condition not met by COACS
- Genuine diversity of ownership condition
- Withdrawal of relief: portfolio test not met
- Withdrawal of relief: units disposed of
- Withdrawal of relief: dwelling occupied by non-qualifying individual
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 4
- F2
Word in Sch. 7A Pt. 2 heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(3) (with reg. 63)
Notes on Schedule 7A
Textual amendments
- F2
Sch. 7A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(2) (with reg. 63)