23U.K.In section 535 (REITs: gains), after subsection (5) insert—
“(6)Gains which—
(a)accrue to residual business of a company which is, or is a member of, a UK REIT, and
(b)are charged to corporation tax,
are to be charged at a rate determined without reference to sections 18A and 18B (companies with small profits).”