# Corporation Tax Act 2010, Paragraph 249


In section 212(1)(c) (annual deemed disposal of holdings of unit trusts etc) for “to which Part 4 of the Finance Act 2006 applies” substitute “ which is, or is a member of, a UK REIT within the meaning of Part 12 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/249 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-249
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.