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The Co-ownership Contractual Schemes (Tax) Regulations 2025
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- UK Statutory Instruments
- 2025 No. 200
- Part 2
- Chapter 7
- Regulation 33
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Beginning and end of accounting period
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33.—(1) An accounting period of a RIF begins—
(a)on the date on which the scheme becomes, or is treated as having become, a RIF, or
(b)immediately after the end of the previous accounting period of the RIF.
(2) An accounting period of a RIF comes to an end on the first occurrence of any of the following—
(a)the date to which the scheme makes up its accounts,
(b)the end of the period of 18 months beginning with the day on which the accounting period began, or
(c)the date on which the scheme ceases to be, or is treated as having ceased to be, a RIF.
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