By Laura McGuire A British real estate investment trust has offloaded two student accommodation sites in Bristol and Exeter for a total of over £3m. London-listed Ground Rents Income Fund plc said today both assets currently generate annual rent of £113k and are operated by Vita Student (‘Vita’) as purpose-built student accommodation. A statement read: “Both assets were acquired from Vita in February 2014 for £2.42m and were part of a six asset headlease restructure that generated an apportioned receipt of £354k for the subject assets.” “The disposal is in line with the company’s change of str…