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There are currently no known outstanding effects for the Finance Act 2006, Section 136A.
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(1)If they consider it expedient in the public interest the Treasury may make regulations about the application of this Part to activities or situations which involve, or arise in connection with, a relationship between a REIT company and another person.
(2)In subsection (1) “REIT company” means—
(a)a company to which this Part applies, and
(b)a member of a group to which this Part applies (a “REIT group”).
(3)The regulations may, in particular—
(a)treat a specified person, or a person in specified circumstances, as forming part of a REIT group for specified purposes;
(b)provide for a specified provision which applies in respect of members of a REIT group also to apply, with or without modifications, in respect of a specified person or a person in specified circumstances.
(4)No regulations may be made under this section unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the House of Commons.]
Textual Amendments
F1S. 136A inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 34 para. 8(1) (with Sch. 34 para. 8(2))
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