SCHEDULES

SCHEDULE 4Real estate investment trusts

Being a UK REIT: conditions as to balance of business

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(1)

Section 566 (breach of condition B in section 531 in accounting period 1) is amended as follows.

(2)

In subsection (2) omit the words from “but an amount of income” to the end.

(3)

Omit subsections (3) to (6).