- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section sets out the requirements that must be met if a group or company is to be a UK REIT in relation to an accounting period.
(2)In order for a group of companies in respect of which a notice has been given under section 523 to be a group UK REIT in relation to an accounting period—
(a)each of the conditions in section 528 (conditions for company) must be met in relation to the principal company throughout the accounting period,
(b)the group must throughout the period have property rental business in relation to which conditions A and B in section 529 are met (whether or not the group also has other business),
(c)the condition in section 530 (distribution of profits) must be met in relation to the period,
(d)conditions A and B in section 531 (balance of business) must be met in relation to the period, and
(e)the principal company must prepare for the period, and submit to an officer of Revenue and Customs, financial statements under section 532.
(3)In order for a company which has given a notice under section 524 to be a company UK REIT in relation to an accounting period—
(a)each of the conditions in section 528 (conditions for company) must be met in relation to the company throughout the accounting period,
(b)the company must throughout the period have property rental business in relation to which conditions A and B in section 529 are met (whether or not the company also has other business),
(c)the condition in section 530 (distribution of profits) must be met in relation to the period, and
(d)conditions A and B in section 531 (balance of business) must be met in relation to the period.
(4)Subsections (2) and (3) are subject to any relaxation of any condition in section 525, 558 or 559 or Chapter 8.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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