SCHEDULES
SCHEDULE 4REITs: stock dividends
Amendment of CTA 2010
9
1
Section 564 (breach of condition as to distribution of profits) is amended as follows.
2
In subsection (5)(a), omit “by way of dividend”.
3
After subsection (9) insert—
10
In this section and section 565, “distribution” is to be read in accordance with section 530(6A) and (6B).