UK-REIT regime

Illustrative draft Statutory Instruments providing the supporting detail to the UK-REIT regime introduced by Part 4 of the Finance (No.2) Bill 2006 are now available.

These are illustrative drafts only, and are subject to change. Comments are invited and should be sent by the 31 August 2006 to: UK-REITs

• Draft Statutory Instrument - The Real Estate Investment Trusts (Breach of Profit: Financing-Cost Ratio) Regulations 2006 (PDF 19K) (interim update 11/07/2006)
• Draft Statutory Instrument - The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (PDF 46K) (interim update 11/07/2006)
• Draft Statutory Instrument - The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006 (PDF 148K)
• Draft Statutory Instrument - The Real Estate Investment Trusts (Excluded Business) Regulations 2006 (PDF 99K)
• Draft Statutory Instrument - The Real Estate Investment Trusts (Breach of Condition) Regulations 2006 (PDF 37K) (interim update 11/07/2006)
• Draft Statutory Instrument - The Real Estate Investment Trusts (Assessment, Collection Recovery of Tax) Regulations 2006 (PDF 142K)