{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-571",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-571.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/571",
  "kind": "section",
  "number": "571",
  "heading": "Termination by notice: group or company",
  "text": "(1) Subsection (2) applies if—\n(a) the principal company of a group UK REIT, or\n(b) a company UK REIT,\ngives a notice specifying a date at the end of which the group or company is to cease to be a UK REIT.\n(2) The group or company ceases to be a UK REIT at the end of that date.\n(3) A notice under subsection (1) must be given in writing to an officer of Revenue and Customs.\n(4) The date specified in a notice under subsection (1) must be after the date on which the officer receives the notice.",
  "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/571",
    "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."
}