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The Real Estate Investment Trusts (Breach of Conditions) Regulations 2006
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Distribution to holder of excessive rights: information
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11.—(1) This regulation applies if a company to which Part 4 applies makes a distribution to, or in respect of, a holder of excessive rights.
(2) When the company makes its return under regulation 4 of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 (1) for the quarter in which the date of any distribution falls, the company must provide the Commissioners with the following information—
(a)the name and address of every person to, or in respect of, whom the distribution was made;
(b)the amount or value of the distribution;
(c)particulars of those persons’ interests in the company including details of the percentages they form of the total issued share capital, ordinary share capital or any other share capital of the company;
(d)particulars of the transaction giving rise to the distribution; and
(e)what (if anything) the company has done to avoid the possibility of such a distribution being made.
(1)
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