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Corporation Tax Act 2010

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Changes over time for: Paragraph 555

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Point in time view as at 14/03/2012.

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Corporation Tax Act 2010, Paragraph 555 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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555U.K.In section 918 (manufactured dividends on UK shares: Real Estate Investment Trusts)—

(a)in subsection (1)(b) for sub-paragraphs (i) and (ii) substitute—

(i)paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or

(ii)paid by the principal company of a group UK REIT in respect of profits or gains (or both) of property rental business of members of the group.,

(b)in subsection (3) for “company to which Part 4 of FA 2006 applies” substitute “ company UK REIT ”, and

(c)after subsection (7) insert—

(8)In subsection (1) “gains” includes chargeable gains.

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