{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-561",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-561.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/561",
  "kind": "paragraph",
  "number": "561",
  "heading": null,
  "text": "(1) Amend section 974 (regulations under section 973) as follows.\n(2) In subsection (1)(j)(ii) for “tax-exempt business” substitute “ property rental business ”.\n(3) In subsection (2)—\n(a) for “tax-exempt business” substitute “ property rental business ”, and\n(b) for “Part 4 of FA 2006 has ceased to apply to a company” substitute “ the company or group (as the case may be) has ceased to be a UK REIT ”.\n(4) In subsection (3) for “section 107(9)(b) of FA 2006” substitute “ section 530(6) of CTA 2010 ”.\n(5) For subsection (6) substitute—\n“(6) In this section—\nproperty rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act), and\n“UK REIT” has the same meaning as in Part 12 of CTA 2010 (see section 518(4) of that Act).”",
  "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/561",
    "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."
}