The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014
1Citation, commencement and effect
2Amendment to the Corporation Tax Act 2010
3Amendment to the Authorised Investment Funds (Tax) Regulations 2006

2014 No. 518

Corporation Tax

The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) of the Finance (No. 2) Act 20051 and sections 528(4B) and 544(6) of the Corporation Tax Act 20102.