{
  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation: general",
  "text": "(1) In these Regulations—\n(a) a reference to Part 4 is a reference to Part 4 of the Finance Act 2006,\n(b) a reference to a section (without more) is a reference to that section of the Finance Act 2006, and\n(c) a reference to Schedule 17 is a reference to Schedule 17 to the Finance Act 2006.\n(2) In these Regulations—\n“equity holder” has the meaning it has in regulation 4(1);\n“joint venture group” means—\n(a) a group of companies determined in accordance with section 134(2) to (4) carrying on a joint venture between a company to which Part 4 applies and another person, or\n(b) a group of companies determined in accordance with section 134(2) to (4) carrying on a joint venture in which a member of a group to which Part 4 applies has an interest;\n“joint venture group look through notice” means—\n(a) in the case of a company to which Part 4 applies, a notice given under regulation 5, and\n(b) in the case of a group to which Part 4 applies, a notice given under regulation 17;\n“JVG (property rental business)” has the meaning it has in regulation 4(3);\n“JVG (residual)” has the meaning it has in regulation 4(3);\n“principal company” in relation to a joint venture group means the principal company referred to in section 134(2);\n“UK business of a joint venture group” is to be construed in accordance with regulation 4(5);\n“UK resident company” is to be construed in accordance with regulation 4(6);\n“venturing company” means the company referred to in regulation 5(1); and\n“venturing group” means the group referred to in regulation 17(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3425/regulation/3",
    "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."
}