Part 12 Real Estate Investment Trusts
From legislation.gov.uk
Contents
- Chapter 1 Introduction
- Chapter 2 Requirements for being a UK REIT
- Chapter 3 Tax treatment of profits and gains of UK REITs
- Chapter 4 Entering the UK REIT regime
- Chapter 5 Assets etc
- Chapter 6 Distributions
- Chapter 7 Gains etc
- Chapter 8 Breach of conditions in Chapter 2
- Chapter 9 Leaving the UK REIT regime
- Chapter 10 Joint ventures
- Chapter 11 Part 12: supplementary