Statute
Section 563 — Corporation Tax Act 2010: Breach of property rental business condition
Text of the provision Official document
Breach of property rental business condition 563 1 Subsection (2) applies if the property rental business condition (see section 561(3A)) is not met in the case of a UK REIT throughout an accounting period of—
a in the case of a group UK REIT, the principal company of the group, and b in the case of a company UK REIT, the company.
2 The breach is to be ignored.
Official source: legislation.gov.uk
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