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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

Chapter 4 · Entering the UK REIT regime
Election to treat notional income as arising in instalments

Section 540 | Election to treat notional income as arising in instalments

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed