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Corporation Tax Act 2010

Changes over time for: Paragraph 561

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561(1)Amend section 974 (regulations under section 973) as follows.U.K.

(2)In subsection (1)(j)(ii) for “tax-exempt business” substitute “ property rental business ”.

(3)In subsection (2)—

(a)for “tax-exempt business” substitute “ property rental business ”, and

(b)for “Part 4 of FA 2006 has ceased to apply to a company” substitute “ the company or group (as the case may be) has ceased to be a UK REIT ”.

(4)In subsection (3) for “section 107(9)(b) of FA 2006” substitute “ section 530(6) of CTA 2010 ”.

(5)For subsection (6) substitute—

“(6)In this section—

  • property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act), and

  • “UK REIT” has the same meaning as in Part 12 of CTA 2010 (see section 518(4) of that Act).”

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