Section 570 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 570 1 This Chapter makes provision about how, and in what circumstances, a group or a company ceases to be a UK REIT.

2 The UK REIT status of a group or company may be terminated—

a by a notice given by the principal company of the group or (as the case may be) by the company (see section 571), or b in the cases set out in sections 573 to 577, by a notice given by an officer of Revenue of Customs (see section 572).

3 In some circumstances a group or company ceases to be a UK REIT automatically (see section 578).

4 This Chapter also contains provision about the effects of ceasing to be a UK REIT (see sections 579 to 582).