Part 12Real Estate Investment Trusts
Chapter 9Leaving the UK REIT regime
Introduction
570Overview of Chapter
1
This Chapter makes provision about how, and in what circumstances, a group or a company ceases to be a UK REIT.
2
The UK REIT status of a group or company may be terminated—
a
by a notice given by the principal company of the group or (as the case may be) by the company (see section 571), or
b
in the cases set out in sections 573 to 577, by a notice given by an officer of Revenue of Customs (see section 572).
3
In some circumstances a group or company ceases to be a UK REIT automatically (see section 578).
4
This Chapter also contains provision about the effects of ceasing to be a UK REIT (see sections 579 to 582).