F1PART 4APROPERTY AIFS

Annotations:
Amendments (Textual)

CHAPTER 2ENTRY INTO AND MEMBERSHIP OF THE PROPERTY AIF REGIME

The property investment business condition

Meaning of “property investment business”69F

1

In this Part “property investment business” means business consisting of any one or more of—

a

property rental business (see regulation 69H);

b

owning shares in UK-REITs; and

c

owning shares or units in an entity F3within section 528(4A)(j) of CTA 2010 (overseas equivalent to UK REIT).

2

In these Regulations “UK-REIT” F4has the meaning given in section 518(4) of CTA 2010.

F53

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F54

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F55

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F56

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F27

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8

This regulation is subject to the further provisions in regulation 69G.