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 528B
Relaxation of section 528A condition for accounting periods 1 to 3
Section 528B relaxes the share listing and trading requirements that normally apply to UK REITs, giving newly established REITs a grace period covering their first three accounting periods to meet those conditions.
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.