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The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006
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Changes and effects yet to be applied to Regulation 11:
- reg. 11 coming into force by S.I. 2006/2865 reg. 1(1)
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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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