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

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Changes over time for: Section 11

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Other non-corporate entitiesU.K.

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11.—(1) This regulation applies if a member of a group has significant influence over a non-corporate entity.

(2) For the purposes of the financial statements specified in regulation 4(2), that other entity must be treated, for accounting purposes, as a member of the group.

Commencement Information

I1Reg. 11 in force at 1.1.2007, see reg. 1(1)

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