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  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006.json",
  "id": "uksi/2006/2866",
  "title": "The Real Estate Investment Trusts (Joint Ventures) Regulations 2006",
  "short_title": "Real Estate Investment Trusts (Joint Ventures) 2006",
  "long_title": "These Regulations provide the details as to how the Real Estate Investments Trusts regime (“the UK-REIT regime”) which was introduced by Part 4 of the Finance Act 2006 (c.25) (“the Act”) shall apply to joint ventures. Joint ventures (which are not group REITs) may elect for the UK-REIT regime to apply in accordance with these Regulations.",
  "citation": "S.I. 2006/2866",
  "type": "uksi",
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  "date": "2006-11-01",
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