POLICYWithdrawnPolicy paper · gov.uk

Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017

This draft legislation introduces new legal requirements on the operator of a co-ownership authorised contractual scheme (CoACS) provide certain tax information both to investors in the scheme and to HM Revenue and Customs.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory Memorandum to the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017application/pdf The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017application/pdf