IFM27000 | Real Estate Investment Trust : Breaches of conditions: contents
From HM Revenue & Customs · Investment Funds Manual
Contents15 entries
- IFM27005Real Estate Investment Trust : Breaches of conditions: overview
- IFM27010Real Estate Investment Trust : Breaches of conditions: information requirements: CTA2010/S561 and 578(3); SI 2006/2864/Reg 11
- IFM27015Real Estate Investment Trust : Breaches of conditions: Admitted to trading, “listed” or traded and 'not close' requirements): take-overs: CTA2010/S562(2), 562A(5), 562B(3) and 562C(3)
- IFM27020Real Estate Investment Trust : Breaches of conditions: Company Condition D ('not close'): actions of others: CTA2010/S562A(6)
- IFM27025Real Estate Investment Trust : Breaches of conditions: Company Conditions C and D and the other condition relating to shares: other breaches: CTA2010/S562(5), S562A(4) and S562B(2)
- IFM27030Real Estate Investment Trust : Breaches of conditions: The Property Rental Business Condition: CTA2010/S563 and S575
- IFM27035Real Estate Investment Trust : Breaches of conditions: Number and value of properties: Examples: CTA2010/S563 and S575
- IFM27045Real Estate Investment Trust : Breaches of conditions: Distribution Condition: general: CTA2010/S564
- IFM27050Real Estate Investment Trust : Breaches of conditions: Distribution Condition: tax charge for failure: CTA2010/S564 – S565
- IFM27055Real Estate Investment Trust : Breaches of conditions: Balance of business Conditions: CTA2010/S568
- IFM27060Real Estate Investment Trust : Breaches of conditions: Balance of business Conditions: repeat, multiple and serious breaches: CTA2010/S576 and S577
- IFM27065Real Estate Investment Trust : Breaches of conditions: multiple breaches: CTA2010/S577
- IFM27070Real Estate Investment Trust : Breaches of conditions: multiple breaches: example
- IFM27071Real Estate Investment Trust : Breaches of conditions: serious breaches: CTA2010/ S574
- IFM27075Real Estate Investment Trust : breaches of conditions/rules: summary