Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

568Breach of balance of business conditions after accounting period 1

This adran has no associated Nodiadau Esboniadol

(1)If—

(a)condition A in section 531 (balance of business: profits) is not met in relation to an accounting period other than accounting period 1, but

(b)the profits of property rental business of the UK REIT in question are at least 50% of its aggregate profits for the period,

the breach is to be ignored.

(2)If—

(a)condition B in section 531 (balance of business: assets) is not met in relation to an accounting period other than accounting period 1, but

(b)the value of the assets involved in property rental business of the UK REIT in question is at least 50% of the total value of assets held by the UK REIT,

the breach is to be ignored.

(3)Subsections (1) and (2) are to be read in accordance with section 531.

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