| GREIT11005 | Overview of regime |
| GREIT11010 | Conditions for a group to join the regime |
| GREIT11015 | Conditions to meet while in the regime |
| GREIT11020 | Definition of ‘group’ that can be a Real Estate Investment Trust |
| GREIT11025 | Definition of ‘group’ that can be a Group REIT |
| GREIT11030 | Companies covered by notice to join a UK-REIT |
| GREIT11035 | General definitions |
| GREIT11040 | General definitions relating to the group |
| GREIT11045 | General definitions relating to group members and their activities |
| GREIT11100 | Non-resident group members |
| GREIT11105 | Non-resident group members: property rental business |
| GREIT11110 | Non-resident group members: tax-exempt business |
| GREIT11115 | Non-resident group members: dividends |
| GREIT11200 | Entering the regime: overview |
| GREIT11205 | Entering the regime: companies joining a group that is already a Group REIT |
| GREIT11210 | Entry to the regime: notice to join |
| GREIT11215 | Entry to the regime: effects of entry: cessation of business, accounting periods, losses and deemed sale and reacquisition of assets |
| GREIT11220 | Entry to the regime: entry charge: general |
| GREIT11225 | Entry to the regime: entry charge: companies joining a Group REIT |
| GREIT11300 | Leaving the regime: overview |
| GREIT11305 | Leaving the regime: companies leaving a Group REIT |
| GREIT11310 | Leaving the regime: effects of cessation: on tax exempt business and accounting periods |
| GREIT11315 | Leaving the regime: on availability on tax relief for losses |
| GREIT11320 | Leaving the regime: deemed sale and reacquisition of assets |
| GREIT11325 | Leaving the regime: termination by notice and early exit |
| GREIT11330 | Leaving the regime: automatic termination |
