To be a company UK REIT in relation to an accounting period, a company must, in addition to meeting the company conditions set out in D7.1104, also carry on a property rental business that meets Conditions A and B below or, from 11 July 2023, Condition C throughout that accounting period1.
The Conditions are as follows2:
- Ìý
•ÌýÌýÌýÌý Condition A – the business must involve at least three rental properties. For these purposes, a property is a single property if it is designed or
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Web page updated on 17 Mar 2025 16:06