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 06 May 2009 (see the updateindex for all updates)
| Section | Details of update | || | GREIT02010 | Change to recognise removal of the owner occupied property condition of section 107 FA 2006 | | GREIT02015 | Changes to company conditions for entry to the regime | | GREIT02020 | Changes to recognise the removal of the owner occupied condition of section 107 FA 2006 | | GREIT02030 | Correction to guidance, insertion of ‘than’ in ownership of part of a property | | GREIT02033 | Minor clarification of existing guidance | | GREIT02045 | This page is removed from the guidance as the owner occupied condition is no longer in Section 107 FA 2006 | | GREIT02050 | Changes to clarify the distribution requirement | | GREIT02055 | Minor changes to improve guidance | | GREIT02060 | Minor changes and correction of example | | GREIT02070 | Inserts guidance about the change to the balance of business income test | | GREIT02100 | Clarifies that some or all of the tax withheld may be reclaimed by a foreign investor | | GREIT02105 | Clarifies the company involved in the holder of excessive rights | | GREIT02120 | Clarifies that some or all of the tax withheld may be reclaimed by the foreign investor | | GREIT02140 | Corrects who pays an MPID and the cross-reference | | GREIT02200 | Inserts change to profit calculation arising from amendment to Section 115 | | GREIT04020 | Changes regarding derivative contracts | | GREIT04048 | Deletion of duplicated guidance | | GREIT04045 | Clarification of asset market value and three year development rule | | GREIT05015 | Clarification of computation when asset moves out of ring fence | | GREIT08080 | Distribution reconciliation, correction of example | | GREIT08095 | Distribution reconciliation, correction of example | | GREIT09025 | Clarification regarding joint ventures and distributions |