Schedule 7 Real Estate Investment Trusts
United Kingdom
- 1Amendment of CTA 2010
- 2CoACS to be institutional investors
- 3Non-close condition
- 4Certain institutional investors required to meet GDO or non-close condition
- 5Paragraph 4: transitional provision
- 6Insurance companies may be included in group UK REIT
- 7Property financing costs
- 8Single property rule
- 9Disposal of rights or interests in UK property rich funds
- 10Holders of excessive rights
- 11Corporate interest restriction and disposal of interests in UK property rich companies