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Legislation

Corporation Tax Act 2010

Chapter 4 Entering the UK REIT regime

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Section 536 Effects of entry: corporation tax
Section 537 Effects of entry: CAA 2001
Section 538 Entry charge
Section 539 Calculation of the notional amount
Section 540 Election to treat notional income as arising in instalments

Part 12 Real Estate Investment Trusts
Chapter 4 Entering the UK REIT regime

Chapter 4 Entering the UK REIT regime

From legislation.gov.uk

Contents

Section 536 Effects of entry: corporation tax
Section 537 Effects of entry: CAA 2001
Section 538 Entry charge
Section 539 Calculation of the notional amount
Section 540 Election to treat notional income as arising in instalments