The Co-ownership Contractual Schemes (Tax) Regulations 2025
These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund.
Sign in to trackLast fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
24 Feb 2025
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In force
19 Mar 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 103C of, and paragraph 48 of Schedule 5AAA to, the Taxation of Chargeable Gains Act 1992, section 41 of the Finance (No. 2) Act 2017and section 20 of the Finance (No. 2) Act 2024.
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