Corporation Tax Act 2010 (c. 4)

Part 12 U.K. Real Estate Investment Trusts

Chapter 4 U.K. Entering the UK REIT regime

F1 539 Calculation of the notional amount U.K.

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Textual Amendments

F1 Ss. 538-540 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 4 para. 33 (with Sch. 4 para. 33(2))