| GREIT04005 |
General |
| GREIT04010 |
Capital allowances - general |
| GREIT04015 |
Capital allowances - assets that move between the property rental and residual businesses |
| GREIT04020 |
Loan relationships and derivative contracts - general |
| GREIT04023 |
Loan relationships and derivative contracts - interpretation |
| GREIT04025 |
Loan relationships and derivative contracts - interest and netting off |
| GREIT04028 |
Loan relationships and derivative contracts - partnership example |
| GREIT04030 |
Property rental/trading borderline - general |
| GREIT04035 |
Property rental/trading borderline - specific |
| GREIT04040 |
Investment/trading borderline - general |
| GREIT04045 |
Investment/trading borderline - development |
| GREIT04048 |
Investment/trading borderline - other examples |
| GREIT04050 |
Investment/trading borderline - 3 year development rule |
| GREIT04055 |
Investment/trading borderline - refund of Entry Charge |
| GREIT04060 |
Investment/trading borderline - 3 year development rule - interpretations |