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SI 2017/1209
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SI 2017/1209 · regulation
The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017
These Regulations make provision in relation to co-ownership authorised contractual schemes (“CoACS”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
05 Dec 2017
—
In force
27 Dec 2017
Enabling power
The Treasury, in exercise of the powers conferred by sections 41 and 42 of the Finance (2) Act 2017, make the following Regulations: No.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 06 Dec 2017
· 36 KB
Instrument
Instrument
application/pdf
· 06 Dec 2017
· 48 KB
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