Group Conditions and Rules: contents
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GREIT12003Conditions for 'property rental business'
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GREIT12005Conditions for 'property rental business': owner-occupied
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GREIT12010Balance of business Conditions
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GREIT12015Balance of Business Conditions: income test
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GREIT12020Balance of business Conditions: asset test
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GREIT12025Distribution Condition
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GREIT12030Distribution Condition: legal impediment
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GREIT12035Maximum shareholding rule
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GREIT12050Interest cover test (profit: financing cost ratio)
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GREIT12055Interest cover test: consequences of breaching the limit
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GREIT12100Financial statements: basics
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GREIT12105Financial Statements: Joint Ventures
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GREIT12115Financial Statements: G (property rental business) and G (residual): general principles
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GREIT12120Financial Statements: G (property rental business) and G (residual): treatment of entities that are not wholly owned
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GREIT12125Financial Statements: G (property rental business) and G (residual): intra-group transactions
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GREIT12130Financial Statements: G (property rental business) and G (residual): other entities treated as opaque
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GREIT12135Financial Statements: G (property rental business) and G (residual): other entities treated as transparent
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GREIT12140Financial Statements: G (property rental business) and G (residual): other entities – table
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GREIT12145Financial Statements: G (property rental business) and G (residual): significant influence
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GREIT12150Financial Statements: financing costs
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GREIT12155Financial Statements: financing costs (External)
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GREIT12160Financial Statements: UK business of G (property rental business) (G (tax-exempt))
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GREIT12165Financial Statements: G (tax-exempt): entities that are not wholly owned