UK Statutory Instrument 2006 United Kingdom

The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006

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At a glance

What's here

1 compliance obligation

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.004

Scope of these Regulations

  • Prepare three financial statements for the REIT group each accounting period
Browse 12 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Significant influence and profits available for distribution to equity holders

s.005

General

s.006

Financing Costs (external)

s.007

Treatment of certain exceptional items

s.008

Beneficial interests in entities other than group companies

s.009

Joint ventures

s.010

Open-ended investment companies

s.011

Other non-corporate entities

s.012

Contents of the financial statement

s.013

Time by which financial statements must be supplied

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