Summary
1.Section 21 and Schedule 4 amend Part 12 (Real Estate Investment Trusts) (REIT) of the Corporation Tax Act 2010 (CTA). The amendments relax the conditions of entry to the REIT regime and the requirements while in the regime.
1.Section 21 and Schedule 4 amend Part 12 (Real Estate Investment Trusts) (REIT) of the Corporation Tax Act 2010 (CTA). The amendments relax the conditions of entry to the REIT regime and the requirements while in the regime.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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