IFM22000 | Real Estate Investment Trust : Conditions and Test : Contents

Contents51 entries

1. IFM22005Real Estate Investment Trust : Conditions and Tests: Summary
2. IFM22010Real Estate Investment Trust : Conditions And Tests: Company Conditions: Conditions A-C: CTA2010/S528(1) - (3)
3. IFM22012Real Estate Investment Trust: conditions and tests: Company Condition C: ownership by institutional investors: S528ZA
4. IFM22015Real Estate Investment Trust : Conditions And Tests: Company Conditions: Conditions D-F: CTA2010/S528(4) - (9)
5. IFM22016Real Estate Investment Trust : Conditions And Tests: Company Conditions: Condition D: Institutional Investors: CTA2010/S528(4A)
6. IFM22017Real Estate Investment Trust: Conditions and Tests: Company Conditions: Institutional Investor carve-out
7. IFM22020Real Estate Investment Trust : Conditions and Tests: the property rental business: summary
8. IFM22025Real Estate Investment Trust : Conditions And Tests: The Property Rental Business Condition: Condition A: CTA2010/S529(1)
9. IFM22030Real Estate Investment Trust : Conditions And Tests: The Property Rental Business Condition: Condition A: Single Property: CTA2010/S529(1)
10. IFM22033Real Estate Investment Trust Conditions and Tests: The Property Rental Business Condition: Indirectly Held Property: CTA2010/S529
11. IFM22035Real Estate Investment Trust : Conditions And Tests: The Property Rental Business Condition: Condition B: CTA2010/S529(2)
12. IFM22040Real Estate Investment Trust : Conditions And Tests: The Property Rental Business Condition: Condition B: Valuation of Assets : CTA2010/S529(2)
13. IFM22043Real Estate Investment Trust: Conditions and tests: The Property Rental Business Condition: Condition C : CTA2010/S529(2A) and (2B)
14. IFM22050Real Estate Investment Trust : Conditions and Tests: Distribution Condition: General: CTA2010/S530
15. IFM22055Real Estate Investment Trust : Conditions and Tests: Distribution Condition: Legal Impediment: CTA2010/S530(3) and (5)
16. IFM22060Real Estate Investment Trust :Conditions And Tests: Distribution Condition: Interaction With 10% Maximum Shareholding Rule: CTA2010/S530(6)
17. IFM22065Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions (CTA2010/S531)
18. IFM22070Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition A (CTA2010/S531(1)-(4B))
19. IFM22071Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Miscellaneous items of profits
20. IFM22072Real Estate Investment Trust : conditions and tests: balance of business conditions: outside the ordinary course of business. (CTA2010/S531(4)(c))
21. IFM22073Real Estate Investment Trust: conditions and tests: balance of business conditions: planning obligations CTA2010/S531(4)(d)
22. IFM22075Real Estate Investment Trust : conditions and tests: balance of business conditions: condition B (CTA2010/S531(5)-(9))
23. IFM22100Real Estate Investment Trust : Conditions and tests: maximum shareholding: CTA2010/S551- S554A
24. IFM22105Real Estate Investment Trust : Conditions and Tests: maximum shareholding: definitions
25. IFM22106Real Estate Investment Trust : Conditions and Tests: maximum shareholding: ‘holder of excessive rights’ (HoER) examples
26. IFM22110Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when and how a holder of excessive rights (HoER) charge arises: CTA2010/S551
27. IFM22113Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when a holder of excessive rights (HoER) charge arises: examples
28. IFM22120Real Estate Investment Trust : Conditions and Tests: maximum shareholding: nature and amount of charge : CTA2010/S551 - S552
29. IFM22123Real Estate Investment Trust : Conditions and Tests: maximum shareholding: formula to work out notional income: CTA2010/S552
30. IFM22125Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: CTA2010/S551(1)(b)
31. IFM22130Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: identifying holders of excessive rights: CTA2010/S551(1)(b)
32. IFM22135Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: preventing payment of a distribution to a holder of excessive rights : CTA2010/S551(1)(b)
33. IFM22140Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: payment of a distribution where rights to it are transferred: CTA2010/S551(1)(b)
34. IFM22145Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: distributions paid in respect of excessive shareholdings: CTA2010/S551(1)(b)
35. IFM22150Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: retained distributions: interaction with other rules
36. IFM22200Real Estate Investment Trust : Conditions and Tests: interest cover test (profit: financing cost ratio): CTA2010/S543-S544
37. IFM22205Real Estate Investment Trust : Conditions and Tests: interest cover test: consequences of breaching the limit: CTA2010/S543
38. IFM22300Real Estate Investment Trust : Group conditions and rules : Financial statements: basics : CTA2010/S532 - S533
39. IFM22303Real Estate Investment Trust: group conditions and rules: financial statements: group members
40. IFM22305Real Estate Investment Trust : Group conditions and rules: Financial Statements: Joint Ventures: CTA2010/S533 and S588
41. IFM22315Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: general principles
42. IFM22320Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: treatment of entities that are not wholly owned
43. IFM22325Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: intra-group transactions SI2006/2865/Regulation (5)
44. IFM22330Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: entities treated as opaque
45. IFM22335Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities treated as transparent
46. IFM22340Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities – table
47. IFM22345Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: significant influence : SI2006/2865/Regulation (3)
48. IFM22350Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
49. IFM22355Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
50. IFM22360Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business
51. IFM22365Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business: entities that are not wholly owned