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StatuteCorporation Tax Act 2010

Section 526 — Corporation Tax Act 2010: Duration of status as UK REIT

Text of the provision Official document

Duration of status as UK REIT 526 Once a group or a company becomes a UK REIT, the group or company continues to be a UK REIT until it ceases to be a UK REIT in accordance with section 571, 572 or 578.

Official source: legislation.gov.uk

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