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HMRC internal manual

Guidance on Real Estate Investment Trusts

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’.