UK Statutory Instrument 2006 United Kingdom

The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006

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At a glance

What's here

5 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.003

Deduction of tax

  • Deduct basic rate tax from tax-exempt profit distributions
s.004

Payments in an accounting period

  • File quarterly returns to HMRC when making REIT distributions
s.006

Certificates of deduction of tax

  • Provide tax deduction certificates to distribution recipients
s.007

Gross payment of distributions

  • Pay REIT distributions without deducting tax when permissible
s.011

Company’s duty to deliver amended return

  • Submit amended tax return to HMRC if you find an error
Browse 7 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Introduction

s.005

Collection and payment of tax

s.008

Assessments where relevant distribution included in return

s.009

Assessments in other cases

s.010

Application of Income Tax Acts provisions about time limits for assessments

s.012

(1) Part 2 of these Regulations applies—

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