Defined term

“UK REIT”

Defined in 6 Acts and 1 statutory instrument.

  1. The Authorised Investment Funds (Tax) Regulations 2006 SI
  2. Corporation Tax Act 2010 Act
  3. Finance Act 2022 Act
  4. Finance (No. 2) Act 2023 Act
  5. Income Tax Act 2007 Act
  6. Income Tax (Trading and Other Income) Act 2005 Act
  7. Taxation of Chargeable Gains Act 1992 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.