IFM28015 | Real Estate Investment Trust : Distributions: attribution rules: category (a) – 100% UK REIT investment profits: CTA2010/S550(2)(a)

Distributions made by the company to meet the mandatory 100% distribution requirement for UK REIT investment profits are earmarked as meeting the Category (a) requirement. This part of the distribution is a PID, paid under deduction of income tax at basic rate (other than for gross payment cases as set out in SI2006/2867/ regulation 7). The amount attributed to this category is set by the amount of the UK REIT investment profits received