http://www.legislation.gov.uk/ukpga/2010/4/section/538Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2024-04-02Expert Participation2024-01-04Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Part 12Real Estate Investment TrustsChapter 4Entering the UK REIT regimeF1538Entry charge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .