Statutory Instruments

2017 No. 1209

Income Tax

Corporation Tax

Capital Gains Tax

The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017

Made

5th December 2017

Laid before the House of Commons

6th December 2017

Coming into force

27th December 2017

The Treasury, in exercise of the powers conferred by sections 41 and 42 of the Finance (No. 2) Act 2017(1), make the following Regulations:

(1)