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Is there merit in introducing Opportunity Zones to stimulate investment into the Build-to-Rent sector in the UK?

In 2017, the Trump administration introduced Opportunity Zones (OZ) as part of wider tax reform legislation. OZs were set up to attract investments into designated low-income communities throughout the US. The investments are to be channelled through specialised investment vehicles called Opportunity Funds (OF) that benefit from tax incentives…

 

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