# The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007, Regulation 3: Interpretation: general


(1) In these Regulations—
(a) a reference to Part 4 is a reference to Part 4 of the Finance Act 2006,
(b) a reference to a section (without more) is a reference to that section of the Finance Act 2006, and
(c) a reference to Schedule 17 is a reference to Schedule 17 to the Finance Act 2006.
(2) In these Regulations—
“equity holder” has the meaning it has in regulation 4(1);
“joint venture group” means—
(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
(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;
“joint venture group look through notice” means—
(a) in the case of a company to which Part 4 applies, a notice given under regulation 5, and
(b) in the case of a group to which Part 4 applies, a notice given under regulation 17;
“JVG (property rental business)” has the meaning it has in regulation 4(3);
“JVG (residual)” has the meaning it has in regulation 4(3);
“principal company” in relation to a joint venture group means the principal company referred to in section 134(2);
“UK business of a joint venture group” is to be construed in accordance with regulation 4(5);
“UK resident company” is to be construed in accordance with regulation 4(6);
“venturing company” means the company referred to in regulation 5(1); and
“venturing group” means the group referred to in regulation 17(1).

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Source: https://www.legislation.gov.uk/uksi/2007/3425/regulation/3 (the official version)
Page: https://openlegislation.uk/real-estate-investment-trusts-joint-venture-groups-regulations-2007/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.