Policy paper

Real Estate Investment Trusts: amendments

This measure amends the rules for Real Estate Investment Trusts.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 27 October 2021 — See all updates

Documents

Real Estate Investment Trusts: amendments

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Draft legislation

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Explanatory note

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Details

The measure amends the tax rules that apply to Real Estate Investment Trusts. It also makes changes to conditions that a company must meet to be a UK Real Estate Investment Trust.

Read the ‘Taxation of asset holding companies in alternative fund structures’ consultation and summary of responses.

Published 20 July 2021

Last updated 27 October 2021 + show all updates

1. 27 October 2021

   The section on summary of impacts has been updated.

2. 20 July 2021

   First published.