Recent updates to the Guidance and Real Estate Investment Trusts Manual

Below are details of the amendments that were published on 16 January 2008 (see the update index for all updates)

SectionDetails of update
GREIT04050Added line “This rule only applies in respect of developments after entering the UK-REIT regime.”
GREIT07015Change to the rule for breaching Company Conditions 3 and 4
GREIT08125Added example for ‘reasonable belief’ test
GREIT09160Changes made to ‘manufacturing payments: deduction of tax’.