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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 561 is up to date with all changes known to be in force on or before 08 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.
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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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