Statutory Instruments

2014 No. 518

Corporation Tax

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

Made

6th March 2014

Laid before the House of Commons

7th March 2014

Coming into force

1st April 2014

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 2005(1) and sections 528(4B) and 544(6) of the Corporation Tax Act 2010(2).

(1)

2005 c. 22, section 18 was amended by paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29).

(2)

2010 c. 4, section 528(4A) and (4B) and section 544(6) were inserted by paragraphs 4 and 41 respectively of Schedule 4 to the Finance Act 2012 (c. 14).