SolvedIFM09920 | Miscellaneous: Investments in REITs
From HM Revenue & Customs · Investment Funds Manual
Regulation 61 adds RIFs to the list of ‘institutional investors’ at section 528(4A) Corporation Tax Act 2010 (CTA 2010). Guidance for REITs and their investors can be found in HMRC manual IFM22000 onwards.