Below are details of the amendments that were published on 13 May 2009 (see the update index for all updates)
| Section | Details of update |
|---|---|
| GREIT02010 | Change to recognise removal of the owner occupied property condition of section 107 FA 2006 |
| GREIT02015 | Changes to company conditions for entry to the regime |
| GREIT02020 | Changes to recognise the removal of the owner occupied condition of section 107 FA 2006 |
| GREIT02030 | Correction to guidance, insertion of ‘than’ in ownership of part of a property |
| GREIT02033 | Minor clarification of existing guidance |
| GREIT02045 | This page is removed from the guidance as the owner occupied condition is no longer in Section 107 FA 2006 |
| GREIT02050 | Changes to clarify the distribution requirement |
| GREIT02055 | Minor changes to improve guidance |
| GREIT02060 | Minor changes and correction of example |
| GREIT02070 | Inserts guidance about the change to the balance of business income test |
| GREIT02100 | Clarifies that some or all of the tax withheld may be reclaimed by a foreign investor |
| GREIT02105 | Clarifies the company involved in the holder of excessive rights |
| GREIT02120 | Clarifies that some or all of the tax withheld may be reclaimed by the foreign investor |
| GREIT02140 | Corrects who pays an MPID and the cross-reference |
| GREIT02200 | Inserts change to profit calculation arising from amendment to Section 115 |
| GREIT04020 | Changes regarding derivative contracts |
| GREIT04048 | Deletion of duplicated guidance |
| GREIT04045 | Clarification of asset market value and three year development rule |
| GREIT05015 | Clarification of computation when asset moves out of ring fence |
| GREIT08080 | Distribution reconciliation, correction of example |
| GREIT08095 | Distribution reconciliation, correction of example |
| GREIT09025 | Clarification regarding joint ventures and distributions |
