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Finance Act 2022
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15Real Estate Investment Trusts
Schedule 3 makes changes to Part 12 of CTA 2010 in relation to—
(a)the conditions for companies in relation to UK REITs in section 528 and 528A of that Act;
(b)the requirement to prepare financial statements under section 532 of that Act;
(c)the balance of business test in section 531 of that Act;
(d)the meaning of “holder of excessive rights” in section 553 of that Act.
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