Finance Act 2012

This section has no associated Explanatory Notes

2(1)Section 525 (becoming a UK REIT: supplementary provision) is amended as follows.U.K.

(2)In subsection (1)(c) for “the conditions” substitute “ conditions A, B, C, E and F ”.

(3)In subsection (4)(a) omit “D,”.

(4)Omit subsections (5) to (8).