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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 9 February 2010 (see the update index for all updates)

Section Details of update  
     
GREIT01005 Changes to references to tax rates and Statutory Instruments.  
GREIT01010 Changes to references to Statutory Instruments.  
GREIT01015 Changes as a result of Corporation Taxes Act (CTA) 2009.  
GREIT01020 Changes as a result of Corporation Taxes Act (CTA) 2009and to include tied premises guidance arising from FA2009.  
GREIT01025 Changes as a result of Corporation Taxes Act (CTA) 2009.  
GREIT01030 Amendments to Schedule 16 regarding owner occupied property and from S136A FA 2009 regarding artificial restructuring to enter the regime from the regime.  
GREIT01035 Changes as a result of Corporation Taxes Act (CTA) 2009.  
GREIT01040 Update to reflect FA 2007 changes to REIT legislation and correction of references to legislation.  
GREIT01050 Changes to entry requirements resulting from FA 2007 and FA 2009.  
GREIT02005 Amendment to company conditions to be met on joining the regime arising from changes in legislation.  
GREIT02010 Insertion of reference to the International manual for company residence.  
GREIT02015 Amendment to company conditions to be met on joining the regime arising from changes in legislation.  
GREIT02020 Changes to the property rental business conditions arising from changes to REIT legislation.  
GREIT02025 Changes to recognise CTA 2009 definitions of property business.  
GREIT02030 Changes to recognise CTA 2009 definitions of trading income.  
GREIT02050 Changes to recognise CTA 2009 definitions of property business and to the number of property rental business conditions.  
GREIT02075 Amendment detailing consequences of REIT not meeting the Balance of Business Asset test on joining the regime.  
GREIT02123 Clarification of tax charge for excessive shareholding.  
GREIT02120 updates to references to legislation.  
GREIT02200 Change to incorporate the waiver of the profit financing cost ratio.  
GREIT02205 Clarification of rental profit and to incorporate CTA 2009 definitions.  
GREIT08525 Replaced page on dealing with investors liable to Corporation Tax.