COACS seeding relief
Availability of relief, restrictions on
Generally
Seeding period, meaning
Withdrawal pf relief
Ceasing to be co-ownership authorised contractual scheme
Dwelling occupied by non-qualifying individual
Legislation/Regulatory –
FA2003 Sch.7A, para. 18
;
FA2016 s. 133, Sch. 16, para. 4
Genuine diversity of ownership condition not met
Portfolio test not met
Legislation/Regulatory –
FA2003 Sch.7A, para. 16
;
FA2016 s. 133, Sch. 16, para. 4
Units disposed of
Legislation/Regulatory –
FA2003 Sch.7A, para. 17
;
FA2016 s. 133, Sch. 16, para. 4