The Co-ownership Contractual Schemes (Tax) Regulations 2025
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Change 1
Title and introductory text
2025 No. 200 CORPORATION TAX STAMP DUTY LAND TAX STAMP DUTY STAMP DUTY RESERVE TAX INCOME TAX CAPITAL GAINS TAX The Co-ownership Contractual Schemes (Tax) Regulations 2025 Made 24th February 2025 Laid before the House of Commons 25th February 2025 Coming into force 19th March 2025 The Treasury make these Regulations in exercise of the powers conferred by section 103C of, and paragraph 48 of Schedule 5AAA to, the Taxation of Chargeable Gains Act 1992, section 41 of the Finance (No. 2) Act 2017 and section 20 of the Finance (No. 2) Act 2024.
Title and introductory text
2025 No. 200 CORPORATION TAX STAMP DUTY LAND TAX STAMP DUTY STAMP DUTY RESERVE TAX INCOME TAX CAPITAL GAINS TAX The Co-ownership Contractual Schemes (Tax) Regulations 2025 Made 24th February 2025 Laid before the House of Commons 25th February 2025 Coming into force 19th March 2025 The Treasury make these Regulations in exercise of the powers conferred by section 103C of, and paragraph 48 of Schedule 5AAA to, the Taxation of Chargeable Gains Act 1992, section 41 of the Finance (No. 2) Act 2017 and section 20 of the Finance (No. 2) Act 2024.
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