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12.12: Real Estate Investment Trusts (REITs)

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 12: Special Types of Companies 12.1201: Outline 12.1202: Interpretation 12.1203: Section 705E notice: conditions 12.1204: Conditions regarding shares 12.1205: Conditions regarding an accounting period 12.1206: Notice to become a REIT 12.1207: Duration of REIT 12.1208: Charge to tax 12.1209: Profit: financing cost ratio 12.1210: Funds awaiting reinvestment 12.1211: Taxation of shareholders 12.1212: Property income dividends 12.1213: Taxation of certain shareholders 12.1214: Transfer of assets across the ring fence 12.1215: Annual statement to Revenue 12.1216: Breach of conditions regarding distributions 12.1217: Cessation notice 12.1218: Effect of cessation 12.1219: Anti-avoidance ...

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