{
  "url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006/regulation-1",
  "json_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006/regulation-1.json",
  "legislation": "uksi/2006/2866",
  "legislation_title": "The Real Estate Investment Trusts (Joint Ventures) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Real Estate Investment Trusts (Joint Ventures) Regulations 2006 and shall come into force on 1st January 2007.\n(2) In these Regulations references to a numbered provision (without more) is a reference to the provision of the Finance Act 2006 bearing that number.\n(3) In these Regulations—\n“equity holder” means a person who—\n(a) holds ordinary shares in the joint venture company, or\n(b) is a loan creditor of the joint venture company in respect of a loan which is not a normal commercial loan,\nand any references in these Regulations to profits or assets available for distribution to a joint venture company’s equity holders does not include a reference to any profits or assets available for distribution to an equity holder other than as an equity holder;\n“joint venture company” means—\n(a) a company carrying on a joint venture between a company to which Part 4 applies and another person; or\n(b) a company in which a member of a group to which Part 4 applies has an interest;\n“joint venture look through notice” means—\n(a) in the case of a company to which Part 4 applies, a notice given under regulation 2; and\n(b) in the case of a group to which Part 4 applies, a notice given under regulation 9;\n“venturing company” has the meaning given in regulation 2(1);\n“venturing group” has the meaning given in regulation 9(1); and\nother expressions defined for the purposes of Part 4 have the same meaning as they have there.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2866/regulation/1",
    "retrieved_at": "2026-10-29T04:17:13.434804+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."
}