SCHEDULES

SCHEDULE 4Real estate investment trusts

21Being a UK REIT: conditions for company - trading of shares on recognised stock exchange

1

Subject to what follows, the amendments made by paragraphs 14 to 20 have effect for accounting periods beginning on or after the day on which this Act is passed.

2

Sections 528B, 562C and 573B have no 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, or

b

companies which give notices under section 524 specifying a date which is before the day on which this Act is passed.