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Legislation
Corporation Tax Act 2010

Crossheading Becoming a UK REIT

  • Section 523 Notice for a group of companies to become a UK REIT
  • Section 524 Notice for a company to become a UK REIT
  • Section 525 Notice under section 523 or 524: supplementary
  • Section 526 Duration of status as UK REIT
  1. Becoming a UK REIT
  2. Duration of status as UK REIT

Section 526 | Duration of status as UK REIT

From legislation.gov.uk

Once a group or a company becomes a UK REIT, the group or company continues to be a UK REIT until it ceases to be a UK REIT in accordance with section 571, 572 or 578.

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