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

1. Introductory Text

2. PART 1

   1. 1. Citation, commencement and effect

   2. 2. Structure of these Regulations

   3. 3. Interpretation: general

   4. 4. Interpretation: specific terms

3. PART 2

   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

4. PART 3

   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

5. Signature

6. Explanatory Note