UK Statutory Instrument 2006 United Kingdom

The Real Estate Investment Trusts (Breach of Conditions) Regulations 2006

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2 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.009

Breach of condition — information requirements

  • Notify HMRC of REIT condition breaches promptly
s.011

Distribution to holder of excessive rights: information

  • Report distributions to excessive-rights holders to HMRC with full details
Browse 12 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Breach of conditions for company — take-overs

s.003

Breach of condition for company — actions of others

s.004

Breach of condition for company — other

s.005

Breach of requirements as to properties

s.006

Breach of distribution condition

s.007

Breach of balance of business conditions

s.008

Multiple breaches of separate conditions

s.010

Distribution to a person with more than the maximum shareholding: charge to tax

s.012

Charge to tax where profit: financing-cost ratio less than 1.25 – Real Estate Investment Trusts which are not Group Real Estate Investment Trusts

s.013

Charge to tax where profit: financing-cost ratio – Group Real Estate Investment Trusts

s.014

Termination by notice – specified number of section 117 notices

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