| GREIT02005 | Company Conditions:
summary |
| GREIT02010 | Company Conditions:
Conditions 1-3 |
| GREIT02015 | Company Conditions:
Conditions 4-6 |
| GREIT02020 | Tax-exempt business
Conditions: summary |
| GREIT02025 | Tax-exempt business
Conditions: Condition 1 |
| GREIT02030 | Tax-exempt business
Conditions: Condition 1: single property |
| GREIT02033 | Tax-exempt business
Conditions: indirectly held property |
| GREIT02035 | Tax-exempt business
Conditions: Condition 2 |
| GREIT02040 | Tax-exempt business
Conditions: Condition 2: valuation of assets |
| GREIT02050 | Distribution Condition:
general |
| GREIT02055 | Distribution Condition:
legal impediment |
| GREIT02060 | Distribution Condition:
interaction with 10% maximum shareholding rule |
| GREIT02065 | Balance of Business
Conditions |
| GREIT02070 | Balance of business
Conditions: Condition 1 (income test) |
| GREIT02075 | Balance of business
Conditions: Condition 2 (asset test) |
| GREIT02100 | Maximum shareholding |
| GREIT02105 | Maximum shareholding:
definition of ‘holder of excessive rights’ (HoER) |
| GREIT02110 | Maximum shareholding:
when and how and excessive shareholding charge arises |
| GREIT02113 | Maximum shareholding:
when an excessive shareholding charge arises: examples |
| GREIT02115 | Maximum shareholding:
definition of control and meaning of beneficially entitled |
| GREIT02118 | Maximum shareholding:
meaning of direct and indirect control of voting rights |
| GREIT02120 | Maximum shareholding:
nature and amount of charge |
| GREIT02123 | Maximum shareholding:
formula to work out notional income (regulation 10(2) SI
2006/2864) |
| GREIT02125 | Maximum shareholding:
reasonable steps |
| GREIT02130 | Maximum shareholding:
reasonable steps: identifying substantial shareholders |
| GREIT02135 | Maximum shareholding:
reasonable steps: preventing payment of a dividend to a substantial
shareholder |
| GREIT02140 | Maximum shareholding:
reasonable steps: payment of a dividend where rights to it are
transferred |
| GREIT02145 | Maximum shareholding:
reasonable steps: dividends paid in respect of excessive
shareholdings |
| GREIT02150 | Maximum shareholding:
reasonable steps: retained dividends: interaction with other
rules |
| GREIT02200 | Interest cover test
(profit : financing cost ratio) |
| GREIT02205 | Interest cover test:
consequences of breaching the limit |
