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Corporation Tax Act 2010

Changes over time for: Paragraph 538

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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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