Finance Act 2006 (c. 25)

Part 4 U.K. Real Estate Investment Trusts

Groups U.K.

F1 134 Group Real Estate Investment Trusts U.K.

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Textual Amendments

F1 Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)

135 Transfer within group U.K.

After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert— “; or

(da) a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.

F2 136 Availability of group reliefs U.K.

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Textual Amendments

F2 S. 136 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(b), Sch. 3 Pt. 1 (with Sch. 2)

F4 [F3 136A] Connected persons U.K.

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Textual Amendments

F3 S. 136A inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 34 para. 8(1) (with Sch. 34 para. 8(2))

F4 S. 136A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(c), Sch. 3 Pt. 1 (with Sch. 2)