The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006

1. Introductory Text

2. Preliminary

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

   3. 3. Significant influence and profits available for distribution to equity holders

3. General

   1. 4. Scope of these Regulations

4. Financial statements for G (property rental business) and G (residual)

   1. 5. General

   2. 6. Financing Costs (external)

   3. 7. Treatment of certain exceptional items

   4. 8. Beneficial interests in entities other than group companies

   5. 9. Joint ventures

   6. 10. Open-ended investment companies

   7. 11. Other non-corporate entities

5. Financial statements for G (property rental business) in respect of its UK business

   1. 12. Contents of the financial statement

6. Further provisions

   1. 13. Time by which financial statements must be supplied

7. Signature

8. Explanatory Note