{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-524",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-524.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/524",
  "kind": "section",
  "number": "524",
  "heading": "Notice for a company to become a UK REIT",
  "text": "(1) A company becomes a company UK REIT if it gives a notice under this section.\n(2) A notice under this section is a notice specifying a date from which the company is to be a UK REIT.\n(3) A company may only give a notice under this section if—\n(a) it is a UK company, and\n(b) section 236 of FISMA 2000 (open-ended investment companies) does not apply to it.\n(4) If a company gives a notice under this section, the company is a UK REIT from the date specified in the notice.\n(5) In this Part “company UK REIT” means a company which has given a notice under this section.\n(6) This section is subject to section 527(3) (requirements to be a company UK REIT).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/524",
    "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."
}