Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 4 U.K. Real estate investment trusts

Abolition of entry charge U.K.

33 (1) Omit sections 538 to 540 (entry charge). U.K.

(2) Sub-paragraph (1) does not affect the application of section 540 in relation to a company if the date of entry is before the day on which this Act is passed.