# The Real Estate Investment Trusts (Joint Ventures) Regulations 2006, Regulation 1: Citation, commencement and interpretation


(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.
(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.
(3) In these Regulations—
“equity holder” means a person who—
(a) holds ordinary shares in the joint venture company, or
(b) is a loan creditor of the joint venture company in respect of a loan which is not a normal commercial loan,
and 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;
“joint venture company” means—
(a) a company carrying on a joint venture between a company to which Part 4 applies and another person; or
(b) a company in which a member of a group to which Part 4 applies has an interest;
“joint venture look through notice” means—
(a) in the case of a company to which Part 4 applies, a notice given under regulation 2; and
(b) in the case of a group to which Part 4 applies, a notice given under regulation 9;
“venturing company” has the meaning given in regulation 2(1);
“venturing group” has the meaning given in regulation 9(1); and
other expressions defined for the purposes of Part 4 have the same meaning as they have there.

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Source: https://www.legislation.gov.uk/uksi/2006/2866/regulation/1 (the official version)
Page: https://openlegislation.uk/real-estate-investment-trusts-joint-ventures-regulations-2006/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.