StatuteCorporation Tax Act 2010

Section 524 — Corporation Tax Act 2010: Notice for a company to become a UK REIT

Text of the provision Official document

Notice for a company to become a UK REIT 524 1 A company becomes a company UK REIT if it gives a notice under this section.

2 A notice under this section is a notice specifying a date from which the company is to be a UK REIT.

3 A company may only give a notice under this section if—

a it is a UK company, and b section 236 of FISMA 2000 (open-ended investment companies) does not apply to it.

4 If a company gives a notice under this section, the company is a UK REIT from the date specified in the notice.

5 In this Part “ company UK REIT ” means a company which has given a notice under this section.

6 This section is subject to section 527(3) (requirements to be a company UK REIT).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.