IFM22000 - Real Estate Investment Trust : Conditions and Test : Contents

  1. IFM22005
    Real Estate Investment Trust : Conditions and Tests: Summary
  2. IFM22010
    Real Estate Investment Trust : Conditions And Tests: Company Conditions: Conditions A-C: CTA2010/S528(1) - (3)
  3. IFM22012
    S528ZA
  4. IFM22015
    Real Estate Investment Trust : Conditions And Tests: Company Conditions: Conditions D-F: CTA2010/S528(4) - (9)
  5. IFM22016
    Real Estate Investment Trust : Conditions And Tests: Company Conditions: Condition D: Institutional Investors: CTA2010/S528(4A)
  6. IFM22017
    Institutional Investor carve-out
  7. IFM22020
    Real Estate Investment Trust : Conditions and Tests: Property Rental Business: Summary
  8. IFM22025
    Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition A: CTA2010/S529(1)
  9. IFM22030
    Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition A: Single Property: CTA2010/S529(1)
  10. IFM22033
    Real Estate Investment Trust Conditions and Tests: Property rental Business Conditions: Indirectly Held Property: CTA2010/S529
  11. IFM22035
    Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition B: CTA2010/S529(2)
  12. IFM22040
    Real Estate Investment Trust : Conditions And Tests: Property rental Business Conditions: Condition B: Valuation Of Assets : CTA2010/S529(2)
  13. IFM22043
    CTA2010/S529(2A) and (2B)
  14. IFM22050
    Real Estate Investment Trust : Conditions and Tests: Distribution Condition: General: CTA2010/S530
  15. IFM22055
    Real Estate Investment Trust : Conditions and Tests: Distribution Condition: Legal Impediment: CTA2010/S530(3) and (5)
  16. IFM22060
    Real Estate Investment Trust :Conditions And Tests: Distribution Condition: Interaction With 10% Maximum Shareholding Rule: CTA2010/S530(6)
  17. IFM22065
    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions (CTA2010/S531)
  18. IFM22070
    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition A (CTA2010/S531(1)-(4B))
  19. IFM22071
    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Miscellaneous items of profits
  20. IFM22072
    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition A - outside the ordinary course of business. (CTA2010/S531(4)(c))
  21. IFM22073
    Planning obligations CTA2010/S531(4)(d)
  22. IFM22075
    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition B (asset test) (CTA2010/S531(5)-(9))
  23. IFM22100
    Real Estate Investment Trust : Conditions and tests: maximum shareholding: CTA2010/S551- S554
  24. IFM22105
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: definitions
  25. IFM22106
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: 바카라 사이트˜holder of excessive rights바카라 사이트™ (HoER) examples
  26. IFM22110
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when and how a holder of excessive rights (HoER) charge arises: CTA2010/S551
  27. IFM22113
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when a holder of excessive rights (HoER) charge arises: examples
  28. IFM22120
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: nature and amount of charge : CTA2010/S551 - S552
  29. IFM22123
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: formula to work out notional income: CTA2010/S552
  30. IFM22125
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: CTA2010/S551(1)(b)
  31. IFM22130
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: identifying holders of excessive rights: CTA2010/S551(1)(b)
  32. IFM22135
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: preventing payment of a distribution to a holder of excessive rights : CTA2010/S551(1)(b)
  33. IFM22140
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: payment of a distribution where rights to it are transferred: CTA2010/S551(1)(b)
  34. IFM22145
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: distributions paid in respect of excessive shareholdings: CTA2010/S551(1)(b)
  35. IFM22150
    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: retained distributions: interaction with other rules
  36. IFM22200
    Real Estate Investment Trust : Conditions and Tests: interest cover test (profit: financing cost ratio): CTA2010/S543
  37. IFM22205
    Real Estate Investment Trust : Conditions and Tests: interest cover test: consequences of breaching the limit: CTA2010/S543
  38. IFM22300
    Real Estate Investment Trust : Group conditions and rules : Financial statements: basics : CTA2010/S532 - S533
  39. IFM22303
    Group members
  40. IFM22305
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: Joint Ventures: CTA2010/S533 and S588
  41. IFM22315
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: general principles
  42. IFM22320
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: treatment of entities that are not wholly owned
  43. IFM22325
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: intra-group transactions SI2006/2865/Regulation (5)
  44. IFM22330
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: entities treated as opaque
  45. IFM22335
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities treated as transparent
  46. IFM22340
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities 바카라 사이트“ table
  47. IFM22345
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: significant influence : SI2006/2865/Regulation (3)
  48. IFM22350
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
  49. IFM22355
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
  50. IFM22360
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business
  51. IFM22365
    Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business: entities that are not wholly owned