Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) (Amendment) Regulations 2007 (SI 2007/3536)
Commenced 7 January 2008. Substitute a new reg 7 of SI 2006/2865, dealing with the treatment of certain exceptional items. Following an amendment made by the Finance Act 2007, reg 7 now applies to the items specified in sub-paras (ii) and (iii) of
s 108(2)(b) of the Finance Act 2006.
