Section 571 | Termination by notice: group or company

(1)Subsection (2) applies if—

(a)the principal company of a group UK REIT, or

(b)a company UK REIT,

gives a notice specifying a date at the end of which the group or company is to cease to be a UK REIT.

(2)The group or company ceases to be a UK REIT at the end of that date.

(3)A notice under subsection (1) must be given in writing to an officer of Revenue and Customs.

(4)The date specified in a notice under subsection (1) must be after the date on which the officer receives the notice.