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Contents

Legislation
Finance Act 2013

Crossheading Other provisions

  • Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
  • Section 40 Corporation tax relief for employee share acquisitions etc
  • Section 41 Derivative contracts: property total return swaps etc
  • Section 42 Corporation tax: tax mismatch schemes
  • Section 43 Tier two capital
  • Section 44 Financing costs and income: group treasury companies
  • Section 45 Condition for company to be an “investment trust”
  • Section 46 Community amateur sports clubs
  1. Other provisions
  2. Real estate investment trusts: UK REITs which invest in other UK REITs

Section 39 | Real estate investment trusts: UK REITs which invest in other UK REITs

From legislation.gov.uk

Schedule 19 amends Part 12 of CTA 2010 (real estate investment trusts).

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