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SCHEDULES

SCHEDULE 4U.K.Real estate investment trusts

Being a UK REIT: conditions for company - close companiesU.K.

13(1)The amendments made by paragraph 2 have effect in relation to notices given under section 523 or 524 specifying a date which is on or after the day on which this Act is passed.U.K.

(2)The amendments made by paragraphs 3 to 12 have effect in relation to—

(a)groups of companies in respect of which notices are given under section 523 specifying a date which is on or after the day on which this Act is passed, and

(b)companies which give notices under section 524 specifying a date which is on or after the day on which this Act is passed.

(3)The amendments made by paragraph 4 also have effect in relation to—

(a)groups of companies in respect of which notices are given under section 523 specifying a date which is before the day on which this Act is passed, and

(b)companies which give notices under section 524 specifying a date which is before the day on which this Act is passed,

for accounting periods beginning on or after the day on which this Act is passed (including, in relation to a breach beginning in an accounting period beginning before that day, for the purpose of determining under section 562(3) whether the breach is remedied in an accounting period beginning on or after that day).