# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69F: Meaning of “property investment business”

Extent: E+W+S+N.I.

(1) In this Part “property investment business” means business consisting of any one or more of—
(a) property rental business (see regulation 69H);
(b) owning shares in UK-REITs; and
(c) owning shares or units in an entity within section 528(4A)(j) of CTA 2010 (overseas equivalent to UK REIT).
(2) In these Regulations “UK-REIT” has the meaning given in section 518(4) of CTA 2010.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) This regulation is subject to the further provisions in regulation 69G.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69F (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.