http://www.legislation.gov.uk/ukpga/2010/33/schedule/4/paragraph/9/2010-12-16Finance (No. 3) Act 2010An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-302010-12-16SCHEDULESSCHEDULE 4REITs: stock dividendsAmendment of CTA 20109(1)

Section 564 (breach of condition as to distribution of profits) is amended as follows.

(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).

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After subsection (9) insert—
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In this section and section 565, “
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