Section 528A — Corporation Tax Act 2010: Further condition relating to shares
Text of the provision Official document
Further condition relating to shares 528A 1 In the case of a group UK REIT, the condition in this section is met in relation to an accounting period if—
a throughout the accounting period, the shares forming the principal company's ordinary share capital meet the requirement of section 1137(2)(b) (definition of “ listed ” in relation to shares), or b during the accounting period, shares forming part of the principal company's ordinary share capital are traded on a recognised stock exchange.
2 In the case of a company UK REIT, the condition in this section is met in relation to an accounting period if—
a throughout the accounting period, the shares forming the company's ordinary share capital meet the requirement of section 1137(2)(b) (definition of “ listed ” in relation to shares), or b during the accounting period, shares forming part of the company's ordinary share capital are traded on a recognised stock exchange.
3 This section is subject to section 528B.
Official source: legislation.gov.uk
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