Statute
Section 542 — Corporation Tax Act 2010: Disapplication of certain provisions
Text of the provision Official document
Disapplication of certain provisions 542 1 Section 66 (ring-fencing of losses from overseas property business) does not apply to property rental business of a UK company which is, or is a member of, a UK REIT.
2 Sections 166 to 171 of TIOPA 2010 (transfer pricing: exemption for small and medium enterprises) do not apply to a UK company which is, or is a member of, a UK REIT (whether to property rental business or residual business of the company).
Official source: legislation.gov.uk
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