Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Guidance on Real Estate Investment Trusts

From
HM Revenue & Customs
Updated
, see all updates

Guidance on Real Estate Investment Trusts: recent changes

Below are details of the amendments that were published on 8 January 2008 (see the update index for all updates)

Section Details of update
   
GREIT04050 Added line “This rule only applies in respect of developments after entering the UK-REIT regime.”
GREIT07015 Change to the rule for breaching Company Conditions 3 and 4
GREIT08125 Added example for ‘reasonable belief’ test
GREIT09160 Changes made to ‘manufacturing payments: deduction of tax’.