Section 571 Termination by notice: group or company
(1)
Subsection (2) applies if—
(a)
the principal company of a group UK REIT, or
(b)
a company UK REIT,
gives a notice specifying a date at the end of which the group or company is to cease to be a UK REIT.
(2)
The group or company ceases to be a UK REIT at the end of that date.
(3)
A notice under subsection (1) must be given in writing to an officer of Revenue and Customs.
(4)
The date specified in a notice under subsection (1) must be after the date on which the officer receives the notice.