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The Co-ownership Contractual Schemes (Tax) Regulations 2025
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- UK Statutory Instruments
- 2025 No. 200
- Part 3
- Chapter 6
- Regulation 61
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Real Estate Investment Trusts
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61.—(1) CTA 2010(1) is amended as follows.
(2) In section 528(4A) (conditions for company), after paragraph (ba) insert—
“(bb)a person acting on behalf of a Reserved Investor Fund (Contractual Scheme) (within the meaning of section 20 to F(No.2)A 2024);””.
(3) In paragraph (a) of section 535A(7A) (disposals of rights or interests in UK property rich companies), after “Act)” insert “, or is a Reserved Investor Fund (Contractual Scheme) (within the meaning of section 20 of F(No.2)A 2024)”.
(1)
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.
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