There are currently no known outstanding effects for the Finance Act 2012, Paragraph 43.
43(1)Section 556 (disposal of assets) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the “and” after paragraph (a), and
(b)after paragraph (b) insert “, and
(c)if the company is a member of a UK REIT, the disposal is not to another member of the UK REIT.”
(3)In subsection (3)—
(a)omit the “and” after paragraph (b), and
(b)after paragraph (c) insert “, and
(d)if the company is a member of a UK REIT, the disposal is not to another member of the UK REIT.”
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