Corporation Tax Act 2010, Section 528A is up to date with all changes known to be in force on or before 03 March 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.
(1)In the case of a group UK REIT, the condition in this section is met in relation to an accounting period if—
(a)throughout the accounting period, the shares forming the principal company's ordinary share capital meet the requirement of section 1137(2)(b) (definition of “listed” in relation to shares), or
(b)during the accounting period, shares forming part of the principal company's ordinary share capital are traded on a recognised stock exchange.
(2)In the case of a company UK REIT, the condition in this section is met in relation to an accounting period if—
(a)throughout the accounting period, the shares forming the company's ordinary share capital meet the requirement of section 1137(2)(b) (definition of “listed” in relation to shares), or
(b)during the accounting period, shares forming part of the company's ordinary share capital are traded on a recognised stock exchange.
(3)This section is subject to section 528B.]
Textual Amendments
F1Ss. 528A 528B inserted (with effect in accordance with Sch. 4 para. 21 of the amending Act) by Finance Act 2012 (c. 14), Sch. 4 para. 16
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