# Corporation Tax Act 2010, Section 573: Notice under section 572: tax advantage


(1) An officer of Revenue and Customs may give a notice under section 572(1) if the condition in this section is met.
(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/573 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-573
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.