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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 12: Real Estate Investment Trusts

Chapter 2: Requirements for being a UK REIT
Section 525: Notice under section 523 or 524: supplementary

1629.This section makes supplemental provision about a notice given under section 523 or 524. It is based on sections 109(2) to (5) and 134(1) of, and paragraph 8(2) of Schedule 17 to, FA 2006.

1630.Subsection (1) lists what the principal company of a group or a single company must provide in order to give a valid notice under section 523 or 524.

1631.Subsection (1)(a) requires the notice to be given in writing to “an officer of Revenue and Customs” rather than to “the Commissionersfor Her Majesty’s Revenue and Customs”. See Change 5 in Annex 1.

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