{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-555",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-555.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/555",
  "kind": "paragraph",
  "number": "555",
  "heading": null,
  "text": "In section 918 (manufactured dividends on UK shares: Real Estate Investment Trusts)—\n(a) in subsection (1)(b) for sub-paragraphs (i) and (ii) substitute—\n“(i) paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or\n(ii) paid by the principal company of a group UK REIT in respect of profits or gains (or both) of property rental business of members of the group.”,\n(b) in subsection (3) for “company to which Part 4 of FA 2006 applies” substitute “ company UK REIT ”, and\n(c) after subsection (7) insert—\n“(8) In subsection (1) “gains” includes chargeable gains.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/555",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}