COLL 12.6.3 Legal forms—REITs

A real estate investment trust must take the form of a QFC collective investment company or a QFC collective investment trust.

Note QFC collective investment company (CIC) and QFC collective investment trust (CIT) are defined in rules 1.3.7 and 1.3.9 respectively.

Inserted by QFCRA RM/2016-1 (as from 19th September 2016)