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Authorised property unit trusts

By: Language: English Series: Estates Times ; (9144) 9 November 1991, 163-164(2)Publication details: 1991Subject(s): Summary: Reviews the Securities and Investment Board`s Authorised Property Unit Trusts (APUTs) regulations issued on 15 July 1991. These allow APUTs to invest directly in commercial, industrial, agricultural and residential land and buildings. Discusses taxation, valuation, price and redemption aspects.

Reviews the Securities and Investment Board`s Authorised Property Unit Trusts (APUTs) regulations issued on 15 July 1991. These allow APUTs to invest directly in commercial, industrial, agricultural and residential land and buildings. Discusses taxation, valuation, price and redemption aspects.