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Legislation

Finance Act 2006

Crossheading Assets etc

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Section 113 Ring-fencing of tax-exempt business
Section 114 Maximum shareholding
Section 115 Profit: financing-cost ratio
Section 116 Minor or inadvertent breach
Section 117 Cancellation of tax advantage
Section 118 Funds awaiting re-investment

Part 4 Real Estate Investment Trusts
Crossheading Assets etc

Crossheading Assets etc

From legislation.gov.uk

Contents

Section 113 Ring-fencing of tax-exempt business
Section 114 Maximum shareholding
Section 115 Profit: financing-cost ratio
Section 116 Minor or inadvertent breach
Section 117 Cancellation of tax advantage
Section 118 Funds awaiting re-investment