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Corporation Tax Act 2010
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523Notice for a group of companies to become a UK REIT
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(1)A group of companies becomes a group UK REIT if the principal company of the group gives a notice under this section.
(2)A notice under this section is a notice specifying a date from which the group is to be a UK REIT.
(3)The principal company of a group may only give a notice under this section if—
(a)it is a UK company, and
(b)section 236 of FISMA 2000 (open-ended investment companies) does not apply to it.
(4)If the principal company of a group gives a notice under this section, the group is a UK REIT from the date specified in the notice.
(5)In this Part “group UK REIT” means a group of companies the principal company of which has given a notice under this section.
(6)This section is subject to section 527(2) (requirements to be a group UK REIT).
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