{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-573",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-573.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/573",
  "kind": "section",
  "number": "573",
  "heading": "Notice under section 572: tax advantage",
  "text": "(1) An officer of Revenue and Customs may give a notice under section 572(1) if the condition in this section is met.\n(2) The condition is met in the case of a group UK REIT if, during the relevant 10-year period, two notices have been given under section 545 (cancellation of tax advantage) to members of the group.\n(3) The condition is met in the case of a company UK REIT if, during the relevant 10-year period, two notices have been given under section 545 to the company.\n(4) “The relevant 10-year period” is the period of 10 years beginning with the day on which the first notice was given under section 545.",
  "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/573",
    "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."
}