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 562B
Breach of further condition relating to shares
Section 562B sets out the consequences when a UK REIT fails to meet the additional share condition required by section 528A, and specifies certain circumstances in which such a breach is disregarded.
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.