Part 25A Real Estate Investment Trusts (ss. 705A-705Q)

Comparing proposed amendment...


In force	705A. Interpretation and application.
In force	705B. Conditions for notice under section 705E.
In force	705C. Conditions regarding shares.
In force	705D. Conditions regarding an accounting period.
In force	705E. Notice to become a Real Estate Investment Trust.
In force	705F. Duration of Real Estate Investment Trust.
In force	705G. Charge to tax.
In force	705H. Profit: financing cost ratio.
In force	705HA. Profit: calculating profits available for distribution.
In force	705I. Funds awaiting reinvestment.
In force	705IA. Disposals and reinvestments.
In force	705J. Taxation of shareholders.
In force	705K. Taxation of certain shareholders.
In force	705L. Transfer of assets.
In force	705M. Annual statement to Revenue.
In force	705N. Breach of conditions regarding distributions.
In force	705O. Cessation Notice.
In force	705P. Effect of cessation.
In force	705Q. Anti-avoidance provision.

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