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Further amendments to the Real Estate… · Order Paper · Order Paper

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POLICYWithdrawnPolicy paper · gov.uk

Further amendments to the Real Estate Investment Trust regime

This measure makes amendments to the Real Estate Investment Trust (REIT) regime to make it more competitive.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax — amendments to the Real Estate Investment Trust (REIT) regime Draft legislationapplication/pdf Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text Explanatory note (accessible version)

At a glance

TypePolicy paper

First published18 Jul 2023

Last updated18 Jul 2023

Organisations

HM Revenue & Customs

Topics

Investment schemes

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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