3(1)Section 136(2) of FA 2006 (Real Estate Investment Trusts: availability of group reliefs) is amended as follows.
(2)For paragraph (a) substitute—
“(a)section 171 (transfer of assets within group),
(aa)sections 171A to 171C (reallocation of gain or loss within a group),”.
(3)In paragraph (b), for “reallocation or rollover of gain” substitute “degrouping: reallocation of gain or loss, or rollover of gain,”.