Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 12: Real Estate Investment Trusts

Chapter 8: Breach of conditions in Chapter 2
Section 569: Chapter subject to section 572

1793.This section provides that this Chapter is subject to section 572 (termination of UK REIT regime by officer of Revenue and Customs). It is based on section 116(4) of FA 2006.