Corporation Tax Act 2010, Section 532 is up to date with all changes known to be in force on or before 13 May 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)This section and section 533 set out the requirements referred to in section 527(2)(e) for financial statements in relation to a group UK REIT for an accounting period.
(2)The principal company must prepare—
(a)a financial statement for the group's property rental business for the accounting period,
(b)a financial statement for the group's property rental business in the United Kingdom for the period, and
(c)a financial statement for the group's residual business for the period.
(3)The reference in subsection (2)(b) to the group's property rental business in the United Kingdom is a reference to—
(a)property rental business of UK members of the group, and
(b)UK property rental business of other members.
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