Crossheading Being a UK REIT in relation to an accounting period
From legislation.gov.uk
Contents
- 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