Investment trust structures define asset-holding, project eligibility, management roles, and ownership thresholds for real estate and infrastructure vehicles.

Investment Trust structures define REITs, InvITs, their assets, participants and contractual arrangements. Holding companies must be controlled by the Investment Trust with at least 51% equity or interest and may undertake only asset-holding and incidental activities. Special purpose vehicles must generally satisfy the same control threshold, hold at least 80% of assets directly in infrastructure projects or properties, avoid investment in other SPVs, and limit activities to holding or developing those assets and incidental activities. PPP projects may be excepted where acquisition or holding is restricted.

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