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Part 4U.K.Real Estate Investment Trusts

Capital gainsU.K.

F2[F1126A]DemergersU.K.

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Textual Amendments

F1S. 126A inserted (with effect as mentioned in s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), s. 52, Sch. 17 para. 11

F2Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)