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Statutory Instruments

2007 No. 3425

corporation tax

The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007

Made

4th December 2007

Laid before the House of Commons

5th December 2007

Coming into force

31st December 2007

Contents

Go to Preamble

  1. PART 1

    Preliminary provisions and interpretation

    1. 1. Citation, commencement and effect

    2. 2. Structure of these Regulations

    3. 3. Interpretation: general

    4. 4. Interpretation: specific terms

  2. PART 2

    Joint Venture Groups: Single Company Real Estate Investment Trusts

    1. 5. Notice

    2. 6. Conditions for giving notice

    3. 7. Duration and effect of notice

    4. 8. Joint venture group: conditions for balance of business

    5. 9. Joint venture group: financial statements

    6. 10. Venturing company: conditions for tax-exempt business and balance of business

    7. 11. Venturing company: financial statements

    8. 12. Venturing company: profit:financing-cost ratio

    9. 13. Tax charges and exemptions: single company real estate investment trusts

    10. 14. Changes in company shareholdings: entry charges

    11. 15. Non-resident members of joint venture group: single company real estate investment trusts

    12. 16. Early exit

  3. PART 3

    Joint Venture Groups: Group Real Estate Investment Trusts

    1. 17. Notice

    2. 18. Conditions for giving notice

    3. 19. Duration and effect of notice

    4. 20. Joint venture group: conditions for balance of business

    5. 21. Joint venture group: financial statements

    6. 22. Venturing group: financial statements

    7. 23. Tax charges and exemptions: group real estate investment trusts

    8. 24. Changes in company shareholdings: entry charges

    9. 25. Non-resident members of joint venture group: group real estate investment trusts

    10. 26. Early exit

Go to Explanatory Note

The Treasury make the following Regulations in exercise of the powers conferred by sections 138 and 144 of, and paragraph 4 of Schedule 17 to, the Finance Act 2006(1).

(1)

2006 c. 25; section 138 was amended by section 52 of, and paragraphs 1 and 14 of Schedule 17 to, the Finance Act 2007 (c. 11). Paragraph 4 of Schedule 17 to the Finance Act 2006 provides that a reference in Part 4 of that Act to a company shall be treated as reference to a group of companies subject to the provisions of Schedule 17. Back [1]

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