{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-532",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-532.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/532",
  "kind": "section",
  "number": "532",
  "heading": "Financial statements for group UK REITs",
  "text": "(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.\n(2) The principal company must prepare—\n(a) a financial statement for the group's property rental business for the accounting period,\n(b) a financial statement for the group's property rental business in the United Kingdom for the period, and\n(c) a financial statement for the group's residual business for the period.\n(3) The reference in subsection (2)(b) to the group's property rental business in the United Kingdom is a reference to—\n(a) property rental business of UK members of the group, and\n(b) UK property rental business of other members.",
  "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/532",
    "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."
}