Statute
Section 571 — Corporation Tax Act 2010: Termination by notice: group or company
Text of the provision Official document
Termination by notice: group or company 571 1 Subsection (2) applies if—
a the principal company of a group UK REIT, or b a company UK REIT, gives a notice specifying a date at the end of which the group or company is to cease to be a UK REIT.
2 The group or company ceases to be a UK REIT at the end of that date.
3 A notice under subsection (1) must be given in writing to an officer of Revenue and Customs.
4 The date specified in a notice under subsection (1) must be after the date on which the officer receives the notice.
Official source: legislation.gov.uk
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