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The Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009
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- ISBN 978-0-11-148736-5
- Regulation 6
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This is a draft item of legislation item. This draft has since been made as a UK Statutory Instrument: The Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009 No. 3315
Effect of regulations for corporation tax purposes
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6.—(1) This regulation applies if—
(a)a company enters into prescribed arrangements which take effect during the accounting period specified in a notice given under section 109 (notice), and
(b)that Part ceases to apply to it by reason of section 129 (termination notice: Commissioners).
(2) Any corporation tax paid by the company pursuant to section 112 (entry charge) shall be fully taken into account for the purposes of assessing its liability to corporation tax.
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