# Corporation Tax Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/532 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-532
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.