Section 52 | Real Estate Investment Trusts

(1)Schedule 17 contains provisions about Real Estate Investment Trusts.

(2)The amendments made by that Schedule have effect in respect of—

(a)an accounting period, of a company to which Part 4 of FA 2006 (REITs) applies, which begins on or after 1st January 2007,

(b)an accounting period, of the principal company of a group to which that Part applies, which begins on or after 1st January 2007, and

(c)a distribution to which section 121 of FA 2006 applies and which is received on or after 1st January 2007.