- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/08/2012)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/04/2014
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There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 69F.
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69F.—(1) In this Part “property investment business” means business consisting of any one or more of—
(a)property rental business (see regulation 69H);
(b)owning shares in UK-REITs; and
(c)owning shares or units in an entity in circumstances in which conditions A to C are met.
(2) In these Regulations “UK-REIT” means a company or group to which Part 4 of FA 2006 applies.
(3) Condition A is that the entity is—
(a)a property company, or
(b)a unit trust scheme or similar contractual arrangement—
(i)which is not a collective investment scheme,
(ii)which has defined capital,
(iii)which is listed on a recognised stock exchange, and
(iv)where there is no obligation on the manager of the scheme to provide opportunities for redemption of the investment.
(4) Condition B is that the entity is not within the charge to corporation tax.
(5) Condition C is that the entity is equivalent to a UK-REIT in the jurisdiction in which the property company is incorporated, or (as the case may be) in the jurisdiction in which the unit trust scheme or similar contractual arrangement carries on business.
(6) For the purposes of paragraph (3)(a) a property company is not equivalent to a UK-REIT if—
(a)the shares forming the company’s ordinary share capital are not listed on a recognised stock exchange, or
(b)it is a company to which section 236 of FISMA 2000 applies.
F2(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) This regulation is subject to the further provisions in regulation 69G.]
Textual Amendments
F1Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5
F2Reg. 69F(7) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011 (S.I. 2011/2192), regs. 1(1), 6
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