000			01243cam a2200205 4500
001			##L129093
008			050317n2005 000 0 eng u
020			_a1845320859
035			_a(Sirsi) u129093
041	0		_aeng
050	0	4	_a332.6324 $2 18
110	2		_aUnited Kingdom _bHM Treasury
245	0	0	_aUK real estate investment trusts _ba discussion paper
260			_aNorwich _bHMSO _c2005
520			_aReaffirms government commitment in principle to reforming the taxation of property investment. Reviews the policy rationale for introducing a REIT in the UK, highlights the key structural features that may apply to a UK-REIT, outlines its tax treatment and describes further action including setting up a working group with industry representatives. Subject to finding workable solutions to the outstanding issues, government aims to legislate for a UK-REIT in the Finance Bill 2006.
690			_aPROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
710	2		_aUnited Kingdom _bInland Revenue _91014
856	4	0	_uhttps://webarchive.nationalarchives.gov.uk/20070701193027/http://www.hm-treasury.gov.uk/media/7/9/Bud05Reits.pdf _zView the discussion paper at webarchive.nationalarchives.gov.uk
942			_n0
999			_c104102 _d104102