http://www.legislation.gov.uk/ukpga/2022/3/schedule/3/paragraph/6Finance Act 2022enStatute Law Database2024-06-19Expert Participation2024-04-06SCHEDULESSCHEDULE 3Real Estate Investment Trusts6Application and commencement1The amendments made by paragraphs 2 to 4 have effect in relation to accounting periods (within the meaning of Part 12 of CTA 2010) that begin on or after 1 April 2022.2Paragraph 5 comes into force on 1 April 2022.