41 Co-ownership authorised contractual schemes: information requirements
Finance (No 2) Act 2017 (2017 c 32) | Legislation

41  Co-ownership authorised contractual schemes: information requirements

(1)     The Treasury may by regulations impose requirements on the operator of a co-ownership authorised contractual scheme in relation to—

(a)     the provision of information to participants in the scheme;

(b)     the provision of information to Her Majesty's Revenue and Customs.

(2)     Regulations under subsection (1)(a) may be made only for the purpose of enabling participants in a co-ownership authorised contractual scheme to meet their tax obligations in the United Kingdom with respect to their interests in the scheme.

(3)     Regulations under subsection (1)(b) may

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