Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 19 U.K. Real estate investment trusts: UK REITs which invest in other UK REITs

11 U.K. In section 605 (property rental business: exclusion of business producing listed income) after subsection (1) insert—

“(1A) But see section 549A which treats income falling within class 7 of the table as profits of property rental business.”