IFM14428 - Eligibility condition C
Condition C is that the company is not:
- a venture capital trust (바카라 사이트˜VCT바카라 사이트™) within the meaning of Part 6 of ITA 2007; or
- a UK Real Estate Investment Trust (바카라 사이트˜REIT바카라 사이트™) within the meaning of Part 12 of CTA 2010.
As both VCTs and UK REITs have their own applicable tax rules and approval processes it will be clearly evident as to what status a company has.