Section 532 Financial statements for group UK REITs
(1)
This section and section 533 set out the requirements referred to in section 527(2)(e) for financial statements in relation to a group UK REIT for an accounting period.
(2)
The principal company must prepare—
(a)
a financial statement for the group's property rental business for the accounting period,
(b)
a financial statement for the group's property rental business in the United Kingdom for the period, and
(c)
a financial statement for the group's residual business for the period.
(3)
The reference in subsection (2)(b) to the group's property rental business in the United Kingdom is a reference to—
(a)
property rental business of UK members of the group, and
(b)
UK property rental business of other members.