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SCHEDULES

SCHEDULE 4U.K.REITs: stock dividends

Amendment of CTA 2010U.K.

9(1)Section 564 (breach of condition as to distribution of profits) is amended as follows.U.K.

(2)In subsection (5)(a), omit “by way of dividend”.

(3)After subsection (9) insert—

(10)In this section and section 565, “distribution” is to be read in accordance with section 530(6A) and (6B).