{
  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/regulation-17",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/regulation-17.json",
  "legislation": "uksi/2007/3425",
  "legislation_title": "The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Notice",
  "text": "(1) If the Conditions in regulation 18 are satisfied, a group of companies to which Part 4 applies (“venturing group”) may give notice for these Regulations to apply.\n(2) The notice (a “joint venture group look through notice”) must specify—\n(a) the accounting period of the principal company of the venturing group from the beginning of which these Regulations are to apply, and\n(b) the principal company of the joint venture group to which these Regulations are to apply.\n(3) The notice must be given in writing by the principal company of the venturing group to the Commissioners for Her Majesty’s Revenue and Customs.\n(4) The notice must be signed by the company secretary or a director of—\n(a) the principal company of the venturing group, and\n(b) the principal company of the joint venture group to which these Regulations are to apply.\n(5) The principal company of a venturing group may give a joint venture group look through notice—\n(a) at the same time it gives notice under section 109, as modified by paragraph 8 of Schedule 17, (notice to enter the Real Estate Investment Trust regime), or\n(b) any later time when Part 4 applies to it.\n(6) The notice must be given before the beginning of the specified accounting period.\nThis paragraph is subject to paragraphs (7) to (9).\n(7) The principal company of a venturing group may give, within a period of 60 days beginning with the day on which these Regulations come into force, a joint venture group look through notice in respect of an accounting period that began on or after 1st January 2007 but before the date on which these Regulations come into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 109 was amended by paragraph 5 of Schedule 17 to the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3425/regulation/17",
    "retrieved_at": "2026-10-29T03:40:14.965379+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."
}