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The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 2865
- General
- Regulation 4
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4.—(1) These Regulations apply in respect of a group to which Part 4 applies in relation to an accounting period of the principal company.
(2) In accordance with Schedule 17 the principal company must prepare—
(a)a financial statement for G (property rental business) for the accounting period (see paragraph 31(2)(a)),
(b)a financial statement for G (residual) for the accounting period (see paragraph 31(2)(c)), and
(c)a financial statement for G (property rental business) in respect of its UK business (see paragraph 31(2)(b)).
(3) In these Regulations—
(a)regulations 5 to 11 make further provision relating to the content of—
(i)a financial statement for G (property rental business) for an accounting period, and
(ii)a financial statement for G (residual) for an accounting period;
(b)regulation 12 makes further provision relating to the content of a financial statement for G (property rental business) in respect of its UK business; and
(c)regulation 13 contains further provisions.
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