# Corporation Tax Act 2010, Paragraph 555


In section 918 (manufactured dividends on UK shares: Real Estate Investment Trusts)—
(a) in subsection (1)(b) for sub-paragraphs (i) and (ii) substitute—
“(i) paid by a company UK REIT in respect of profits or gains (or both) of the company's property rental business, or
(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.”,
(b) in subsection (3) for “company to which Part 4 of FA 2006 applies” substitute “ company UK REIT ”, and
(c) after subsection (7) insert—
“(8) In subsection (1) “gains” includes chargeable gains.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/555 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-555
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.