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SCHEDULES

SCHEDULE 17U.K.Group Real Estate Investment Trusts: modifications

Anti-avoidanceU.K.

29(1)A direction under section 133(2)—U.K.

(a)may relate to the group as a whole or to one or more members;

(b)may, in particular, alter the effect of this Schedule.

(2)In the application of section 133(5), an appeal may be brought by the principal company.