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The Real Estate Investment Trusts (Joint Ventures) Regulations 2006

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1.  (1)  These Regulations may be cited as the Real Estate Investment Trusts (Joint Ventures) Regulations 2006 and shall come into force on 1st January 2007.

(2) In these Regulations references to a numbered provision (without more) is a reference to the provision of the Finance Act 2006 bearing that number.

(3) In these Regulations—

“equity holder” means a person who—

(a)

holds ordinary shares in the joint venture company, or

(b)

is a loan creditor of the joint venture company in respect of a loan which is not a normal commercial loan,

and any references in these Regulations to profits or assets available for distribution to a joint venture company’s equity holders does not include a reference to any profits or assets available for distribution to an equity holder other than as an equity holder;

“joint venture company” means—

(a)

a company carrying on a joint venture between a company to which Part 4 applies and another person; or

(b)

a company in which a member of a group to which Part 4 applies has an interest;

“joint venture look through notice” means—

(a)

in the case of a company to which Part 4 applies, a notice given under regulation 2; and

(b)

in the case of a group to which Part 4 applies, a notice given under regulation 9;

“venturing company” has the meaning given in regulation 2(1);

“venturing group” has the meaning given in regulation 9(1); and

other expressions defined for the purposes of Part 4 have the same meaning as they have there.

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