The Real Estate Investment Trusts (Amendment of Schedule 16 to the Finance Act 2006) Regulations 2009
| Jurisdiction | UK Non-devolved |
| Citation | SI 2009/1482 |
| Year | 2009 |
STATUTORY INSTRUMENTS
2009 No. 1482
CORPORATION TAX
The Real Estate Investment Trusts (Amendment of Schedule 16
to the Finance Act 2006) Regulations 2009
Made - - - - 12th June 2009
Laid before the House of Commons 15th June 2009
Coming into force - - 6th July 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in
exercise of the power conferred on them by paragraph 14(b) of Schedule 16 to the Finance Act
2006(a):
Citation and commencement
1.These Regulations may be cited as the Real Estate Investment Trusts (Amendment of
Schedule 16 to the Finance Act 2006) Regulations 2009 and shall come into force on 6th July
2009.
Amendment of Schedule 16 to the Finance Act 2006
2. In Schedule 16 (excluded business and income) to the Finance Act 2006—
(a)for paragraph 3 substitute—
“3.—(1) Letting of property if the property would fall in accordance with generally
accepted accounting practice to be described as owner-occupied.
(2) For the purpose of sub-paragraph (1), no account shall be taken of the fact that a
property may fall to be described as owner-occupied by reason only of the provision of
services to an occupant who—
(a) is in exclusive occupation of the property, and
(b) is not connected with a member of the group (within the meaning given by section
839 of ICTA).”
11th June 2009 Bernadette Kenny
12th June 2009 Dave Hartnett
Two of the Commissioners of Her Majesty’s Revenue and Customs
(a) 2006 c.25.
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