{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69F",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69F.json",
  "legislation": "uksi/2006/964",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/69F",
  "kind": "regulation",
  "number": "69F",
  "heading": "Meaning of “property investment business”",
  "text": "(1) In this Part “property investment business” means business consisting of any one or more of—\n(a) property rental business (see regulation 69H);\n(b) owning shares in UK-REITs; and\n(c) owning shares or units in an entity within section 528(4A)(j) of CTA 2010 (overseas equivalent to UK REIT).\n(2) In these Regulations “UK-REIT” has the meaning given in section 518(4) of CTA 2010.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) This regulation is subject to the further provisions in regulation 69G.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 69F(1)(c) substituted (1.4.2014) by The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014 (S.I. 2014/518), regs. 1(1), 3(2)(a) (with reg. 1(2)-(4))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 69F(2) substituted (1.4.2014) by The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014 (S.I. 2014/518), regs. 1(1), 3(2)(b) (with reg. 1(2)-(4))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 69F(3)-(6) omitted (1.4.2014) by virtue of The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014 (S.I. 2014/518), regs. 1(1), 3(2)(c) (with reg. 1(2)-(4))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 69F(7) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011 (S.I. 2011/2192), regs. 1(1), 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/69F",
    "retrieved_at": "2026-10-29T04:30:57.523890+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}