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Contents

Legislation

Finance Act 2006

Crossheading Introduction

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Section 103 Real Estate Investment Trusts
Section 104 Property rental business
Section 105 Other key concepts
Section 106 Conditions for company
Section 107 Conditions for tax-exempt business
Section 108 Conditions for balance of business

Part 4 Real Estate Investment Trusts
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 103 Real Estate Investment Trusts
Section 104 Property rental business
Section 105 Other key concepts
Section 106 Conditions for company
Section 107 Conditions for tax-exempt business
Section 108 Conditions for balance of business