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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

Corporation Tax Act 2010
Chapter 4 · Entering the UK REIT regime

Section 538 | Entry charge

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 538-540 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 4 para. 33 (with Sch. 4 para. 33(2))

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