[CFM92550] Debt cap: particular types of company: real estate investment trusts
This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.
Treatment of UK-REITs
A company or a group of companies may, if it carries on a qualifying property business and satisfies certain conditions, become a Real Estate Investment Trust (referred to in HMRC guidance as a UK-REIT). Full details of the UK-REIT regime are to be found in the Guidance on Real Estate Investment Trusts (GREIT) manual.