http://www.legislation.gov.uk/ukpga/2010/4/section/520Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-05-20Expert Participation2026-03-18 Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2) Part 12Chapter 15201In this Part references to “UK property rental business”, in relation to a non-UK company, are to the company's property rental business in the United Kingdom.2Subsection (3) applies if—aa non-UK company which is a member of a group UK REIT has UK property rental business, andbthe profits of that business would be chargeable to income tax under Chapter 3 of Part 3 of ITTOIA 2005.3Profits of the UK property rental business—aare to be treated for the purposes of this Part as if they were (subject to the application of this Part) chargeable to corporation tax, andbare not to be charged to income tax.