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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. Being a UK REIT in relation to an accounting period
  2. Financial statements for group UK REITs

Section 532 | Financial statements for group UK REITs

From legislation.gov.uk

(1)This section and section 533 set out the requirements referred to in section 527(2)(e) for financial statements in relation to a group UK REIT for an accounting period.

(2)The principal company must prepare—

(a)a financial statement for the group's property rental business for the accounting period,

(b)a financial statement for the group's property rental business in the United Kingdom for the period, and

(c)a financial statement for the group's residual business for the period.

(3)The reference in subsection (2)(b) to the group's property rental business in the United Kingdom is a reference to—

(a)property rental business of UK members of the group, and

(b)UK property rental business of other members.

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