http://www.legislation.gov.uk/ukpga/2010/4/section/539/2012-07-17Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2024-06-11Expert Participation2012-07-17Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)Part 12Real Estate Investment TrustsChapter 4Entering the UK REIT regimeF1539Calculation of the notional amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .