Finance Act 2006 (c. 25)

Part 4 U.K. Real Estate Investment Trusts

Groups U.K.

135 Transfer within group U.K.

After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert— “; or

(da) a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.