# Corporation Tax Act 2010, Section 524: Notice for a company to become a UK REIT


(1) A company becomes a company UK REIT if it gives a notice under this section.
(2) A notice under this section is a notice specifying a date from which the company is to be a UK REIT.
(3) A company may only give a notice under this section if—
(a) it is a UK company, and
(b) section 236 of FISMA 2000 (open-ended investment companies) does not apply to it.
(4) If a company gives a notice under this section, the company is a UK REIT from the date specified in the notice.
(5) In this Part “company UK REIT” means a company which has given a notice under this section.
(6) This section is subject to section 527(3) (requirements to be a company UK REIT).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/524 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-524
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.