Part 3Income tax, corporation tax and capital gains tax
REITs
52Real Estate Investment Trusts
1
Schedule 17 contains provisions about Real Estate Investment Trusts.
2
The amendments made by that Schedule have effect in respect of—
a
an accounting period, of a company to which Part 4 of FA 2006 (REITs) applies, which begins on or after 1st January 2007,
b
an accounting period, of the principal company of a group to which that Part applies, which begins on or after 1st January 2007, and
c
a distribution to which section 121 of FA 2006 applies and which is received on or after 1st January 2007.