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Legislation
Corporation Tax Act 2010

Crossheading Being a UK REIT in relation to an accounting period

  • Section 527 Being a UK REIT in relation to an accounting period
  • Section 528 Conditions for company
  • Section 528ZA Listing requirement: ownership by institutional investors
  • Section 528ZB Genuine diversity of ownership condition
  • Section 528A Further condition relating to shares
  • Section 528B Relaxation of section 528A condition for accounting periods 1 to 3
  • Section 529 Conditions as to property rental business
  • Section 530 Condition as to distribution of profits
  • Section 530A Condition as to distribution of profits: increase in profits after delivery of tax return
  • Section 531 Conditions as to balance of business
  • Section 532 Financial statements for group UK REITs
  • Section 533 Financial statements: supplementary
  1. Chapter 2 Requirements for being a UK REIT
  2. Crossheading Being a UK REIT in relation to an accounting period

Crossheading Being a UK REIT in relation to an accounting period

From legislation.gov.uk

Contents

  1. Section 527 Being a UK REIT in relation to an accounting period
  2. Section 528 Conditions for company
  3. Section 528ZA Listing requirement: ownership by institutional investors
  4. Section 528ZB Genuine diversity of ownership condition
  5. Section 528A Further condition relating to shares
  6. Section 528B Relaxation of section 528A condition for accounting periods 1 to 3
  7. Section 529 Conditions as to property rental business
  8. Section 530 Condition as to distribution of profits
  9. Section 530A Condition as to distribution of profits: increase in profits after delivery of tax return
  10. Section 531 Conditions as to balance of business
  11. Section 532 Financial statements for group UK REITs
  12. Section 533 Financial statements: supplementary
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