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. IFM22015

   Real Estate Investment Trust : Conditions And Tests: Company Conditions: Conditions D-F: CTA2010/S528(4) - (9)
4. IFM22016

   Real Estate Investment Trust : Conditions And Tests: Company Conditions: Condition D: Institutional Investors: CTA2010/S528(4A)
5. IFM22020

   Real Estate Investment Trust : Conditions and Tests: Property Rental Business: Summary
6. IFM22025

   Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition A: CTA2010/S529(1)
7. IFM22030

   Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition A: Single Property: CTA2010/S529(1)
8. IFM22033

   Real Estate Investment Trust Conditions and Tests: Property rental Business Conditions: Indirectly Held Property: CTA2010/S529
9. IFM22035

   Real Estate Investment Trust : Conditions And Tests: Property Rental Business Conditions: Condition B: CTA2010/S529(2)
10. IFM22040

    Real Estate Investment Trust : Conditions And Tests: Property rental Business Conditions: Condition B: Valuation Of Assets : CTA2010/S529(2)
11. IFM22050

    Real Estate Investment Trust : Conditions and Tests: Distribution Condition: General: CTA2010/S530
12. IFM22055

    Real Estate Investment Trust : Conditions and Tests: Distribution Condition: Legal Impediment: CTA2010/S530(3) and (5)
13. IFM22060

    Real Estate Investment Trust :Conditions And Tests: Distribution Condition: Interaction With 10% Maximum Shareholding Rule: CTA2010/S530(6)
14. IFM22065

    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions (CTA2010/S531)
15. IFM22070

    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition A (CTA2010/S531(1)-(4B))
16. IFM22071

    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Miscellaneous items of profits
17. IFM22072

    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition A - outside the ordinary course of business. (CTA2010/S531(4)(c))
18. IFM22075

    Real Estate Investment Trust : Conditions and Tests: Balance of business Conditions: Condition B (asset test) (CTA2010/S531(5)-(9))
19. IFM22100

    Real Estate Investment Trust : Conditions and tests: maximum shareholding: CTA2010/S551- S554
20. IFM22105

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: definitions
21. IFM22106

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: ‘holder of excessive rights’ (HoER) examples
22. IFM22110

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when and how a holder of excessive rights (HoER) charge arises: CTA2010/S551
23. IFM22113

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: when a holder of excessive rights (HoER) charge arises: examples
24. IFM22120

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: nature and amount of charge : CTA2010/S551 - S552
25. IFM22123

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: formula to work out notional income: CTA2010/S552
26. IFM22125

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: CTA2010/S551(1)(b)
27. IFM22130

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: identifying holders of excessive rights: CTA2010/S551(1)(b)
28. 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)
29. 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)
30. IFM22145

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: distributions paid in respect of excessive shareholdings: CTA2010/S551(1)(b)
31. IFM22150

    Real Estate Investment Trust : Conditions and Tests: maximum shareholding: reasonable steps: retained distributions: interaction with other rules
32. IFM22200

    Real Estate Investment Trust : Conditions and Tests: interest cover test (profit: financing cost ratio): CTA2010/S543
33. IFM22205

    Real Estate Investment Trust : Conditions and Tests: interest cover test: consequences of breaching the limit: CTA2010/S543
34. IFM22300

    Real Estate Investment Trust : Group conditions and rules : Financial statements: basics : CTA2010/S532 - S533
35. IFM22305

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: Joint Ventures: CTA2010/S533 and S588
36. IFM22315

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: general principles
37. IFM22320

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: treatment of entities that are not wholly owned
38. IFM22325

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: intra-group transactions SI2006/2865/Regulation (5)
39. IFM22330

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual business: entities treated as opaque
40. IFM22335

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities treated as transparent
41. IFM22340

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities – table
42. IFM22345

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: significant influence : SI2006/2865/Regulation (3)
43. IFM22350

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
44. IFM22355

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: financing costs
45. IFM22360

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business
46. IFM22365

    Real Estate Investment Trust : Group conditions and rules: Financial Statements: UK property rental business: entities that are not wholly owned