Part 12 Real Estate Investment Trusts

United Kingdom

1. 1Introduction
2. 2Requirements for being a UK REIT
3. 3Tax treatment of profits and gains of UK REITs
4. 4Entering the UK REIT regime
5. 5Assets etc
6. 6Distributions
7. 7Gains etc
8. 8Breach of conditions in Chapter 2
9. 9Leaving the UK REIT regime
10. 10Joint ventures
11. 11Part 12: supplementary