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of <h1>Small and Medium REITs Must Hold 95% in Completed Revenue-Generating Properties Under Regulation 26T Investment Rules</h1> Regulation 26T governs investment conditions for Small and Medium REITs. The special purpose vehicle (SPV) must directly own all assets. The REIT must invest at least 95% of assets in completed, revenue-generating properties, with up to 5% allowed in liquid assets or interest rate derivatives. Investment conditions are monitored half-yearly, with a six-month window to rectify breaches. Failure to comply results in restrictions on new schemes, potential delisting, and professional sanctions for investment managers.
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