Commentary

D8.130 Overview

Corporate tax
Corporate tax | Commentary

D8.130 Overview

Corporate tax | Commentary

Property authorised investment funds

D8.130 Overview

The regime for property authorised investment funds (which applies from 6 April 2008)1 resembles that for UK REITs (Division D7.11) and aims to put the ultimate investor in the same tax position as if they had invested directly in real property or REIT shares. The provisions detailed above in relation to authorised investment funds apply equally to property authorised investment funds, but in addition certain specific rules and conditions apply (see D8.131–D8.133).

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