SI 2025/200 Co-ownership Contractual Schemes (Tax) Regulations 2025

Published on: 26 February 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to 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.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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