21 December 2007
Property authorised investment funds: next steps
Following the introduction of UK-REITs on 1 January 2007, the Government has continued to consider the taxation of Authorised Investment Funds (AIF) which invest in property.
The Government published a framework for taking this issue forward at Budget 2007, and a discussion paper with a partial set of draft regulations in July 2007. The Government is grateful for the comments on these publications that have been received by interested parties.
As the next step in the process, the Government is today publishing a summary of responses to the discussion paper, a full set of draft regulations and an impact assessment. The Government would welcome comments on the regulations and impact assessment by 6 February 2008.
Media files
- Property authorised investment funds: next steps (PDF file 999KB)
Related links
- Property authorised investment funds: a discussion paper
- Property authorised investment funds (published Budget 2007)