Being a UK REIT in relation to an accounting period (ss 527-533)

Contents

Section 527 – Being a UK REIT in relation to an accounting period [CTA 2010 s 527] Section commentary
Section 528 – Conditions for company [CTA 2010 s 528] Section commentary
Section 528ZA – Listing requirement: ownership by institutional investors [CTA 2010 s 528ZA] Section commentary
Section 528ZB – Genuine diversity of ownership condition [CTA 2010 s 528ZB] Section commentary
Section 528A – Further condition relating to shares [CTA 2010 s 528A] Section commentary
Section 528B – Relaxation of section 528A condition for accounting periods 1 to 3 [CTA 2010 s 528B] Section commentary
Section 529 – Conditions as to property rental business [CTA 2010 s 529] Section commentary
Section 530 – Condition as to distribution of profits [CTA 2010 s 530] Section commentary
Section 530A – Condition as to distribution of profits: increase in profits after delivery of tax return [CTA 2010 s 530A] Section commentary
Section 531 – Conditions as to balance of business [CTA 2010 s 531] Section commentary
Section 532 – Financial statements for group UK REITs [CTA 2010 s 532] Section commentary
Section 533 – Financial statements: supplementary [CTA 2010 s 533] Section commentary

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