Policy paper

Real Estate Investment Trusts: amendments

This measure amends the rules for Real Estate Investment Trusts.

Documents

Draft legislation

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Explanatory note

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Details

The measure amends the tax rules that apply to Real Estate Investment Trusts. It also makes changes to conditions that a company must meet to be a UK Real Estate Investment Trust.

Read the ‘Taxation of asset holding companies in alternative fund structures’ consultation and summary of responses.

Updates to this page

Published 20 July 2021
Last updated 27 October 2021 + show all updates
  1. The section on summary of impacts has been updated.

  2. First published.

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