Version Superseded: 01/01/2014
Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 538 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
538(1)Amend section 577 (statements about manufactured dividends) as follows.U.K.
(2)In subsection (2) for paragraphs (a) and (b) substitute—
“(a)paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or
(b)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of members of the group as shown in the financial statement under section 532(2)(b) of CTA 2010 (statement of group's property rental business in UK).”
(3)After subsection (2) insert—
“(2A)In subsection (2) “gains” includes chargeable gains.”
(4)In subsection (6)(a) for “paragraph 2(3)(b) of Schedule 23A to ICTA” substitute “ section 784(1) of CTA 2010 ”.
(5)In subsection (8)(b) for “paragraph 2(6) to (8) of Schedule 23A to ICTA” substitute “ section 788 of CTA 2010 ”.
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