LegalizeThe Co-ownership Contractual Schemes (Tax) Regulations 2025
Schedule 7A was inserted by paragraph 4 of Schedule 16 to the Finance Act 2016.
Section 520 was amended by paragraph 534 of Schedule 1 to the Income Tax Act 2007 (c. 3), paragraph 469 of Schedule 1 to the Corporation Tax Act 2010, S.I. 2013/636, S.I. 2017/1182 and section 10 of the Finance (No. 2) Act 2017.
Section 528 was amended by paragraph 4(3) of Schedule 4 to the Finance Act 2012 (c. 14), S.I. 2014/518, paragraph 2 of Schedule 3 to the Finance Act 2022 (c. 3) and paragraphs 2, 3 and 4 of Schedule 7 to the Finance Act 2024 (c. 3). Section 535A was inserted by paragraph 115 of Schedule 1 to the Finance Act 2019 (c. 1) and amended by paragraph 9 of Schedule 7 to the Finance Act 2024.
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.
This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence.
legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.