JPUT - What does JPUT stand for? Acronyms and abbreviations by the Free Online Dictionary.

Acronym

Definition

JPUT

Jersey Property Unit Trusts

? References in periodicals archive
Prior to 22 March 2006, a significant number of UK property transactions (particularly commercial property sales) were structured as property transfers to newly established Jersey property unit trusts ("JPUTs") in such a way (by contribution of a property, or a portfolio of properties, to the JPUT in return for the issue to the contributor of units in the JPUT) that they qualified for "seeding" relief from SDLT (under section 64A of the UK's Finance Act 2003). Investing In UK Real Estate: Jersey Property And UK Reits by Mondaq Business Briefing Liquid Realty believes this transaction to be the second largest European real estate private equity secondary transaction in the past year after Liquid Realty's [pounds sterling]435 million (US$775 million) secondary JPUT transaction completed in the UK in 2006. Liquid Realty Completes EUR 62 Million "Stapled Secondary" Investment ... by Business Wire Indeed, at some point it was considered that owning property through a JPUT provided a means of avoiding both the 2% entry charge and SDLT on the land acquisition. Revenue Provide Guidance As To Treatment Of JPUTs In REIT Context by Croker, Richard / Mondaq Business Briefing More results

? References in periodicals archive

Prior to 22 March 2006, a significant number of UK property transactions (particularly commercial property sales) were structured as property transfers to newly established Jersey property unit trusts ("JPUTs") in such a way (by contribution of a property, or a portfolio of properties, to the JPUT in return for the issue to the contributor of units in the JPUT) that they qualified for "seeding" relief from SDLT (under section 64A of the UK's Finance Act 2003).

Investing In UK Real Estate: Jersey Property And UK Reits by Mondaq Business Briefing

Liquid Realty believes this transaction to be the second largest European real estate private equity secondary transaction in the past year after Liquid Realty's [pounds sterling]435 million (US$775 million) secondary JPUT transaction completed in the UK in 2006.

Liquid Realty Completes EUR 62 Million "Stapled Secondary" Investment ... by Business Wire

Indeed, at some point it was considered that owning property through a JPUT provided a means of avoiding both the 2% entry charge and SDLT on the land acquisition.

Revenue Provide Guidance As To Treatment Of JPUTs In REIT Context by Croker, Richard / Mondaq Business Briefing

More results