Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 527
Being a UK REIT in relation to an accounting period
Section 527 sets out the requirements that a group of companies or a single company must satisfy in each accounting period in order to maintain its status as a UK Real Estate Investment Trust (REIT).
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.