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

1. Introductory Text

2. PART 1 Preliminary

   1. 1. (1) These Regulations may be cited as the Co-ownership Authorised...

   2. 2. Interpretation

3. PART 2 Information requirements

   1. 3. Interpretation: Part 2

   2. 4. Information to be provided to participants

   3. 5. Information to be provided to other CoACS

   4. 6. Information to be provided to HMRC

   5. 7. Further information to be provided to HMRC

   6. 8. Penalty for failing to provide information

   7. 9. Penalty for failing to provide information following notice

4. PART 3 Investments in offshore funds

   1. 10. Interpretation: Part 3

   2. 11. Investments in reporting offshore funds

   3. 12. Investments in non-reporting offshore funds: first case

   4. 13. Investments in non-reporting funds: second case

5. Signature

6. Explanatory Note