OpenLegislation

Schedule 17 Group Real Estate Investment Trusts: modificationsF1

United Kingdom Repealed

  1. Introduction
  2. General modification
  3. Conditions
  4. Entering Real Estate Investment Trust Regime
  5. Assets, etc
  6. Profits
  7. Capital gains
  8. Leaving Real Estate Investment Trust Regime
  9. Anti-avoidance
  10. Manufactured dividends
  11. Financial statements
  12. Non-UK resident members
  13. Takeovers
  14. Demergers

Annotations

Textual amendments

F1

Sch. 17 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 486, Sch. 3 Pt. 1 (with Sch. 2)