{
  "url": "https://openlegislation.uk/finance-act-2007/section-52",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-52.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Real Estate Investment Trusts",
  "text": "(1) Schedule 17 contains provisions about Real Estate Investment Trusts.\n(2) The amendments made by that Schedule have effect in respect of—\n(a) an accounting period, of a company to which Part 4 of FA 2006 (REITs) applies, which begins on or after 1st January 2007,\n(b) an accounting period, of the principal company of a group to which that Part applies, which begins on or after 1st January 2007, and\n(c) a distribution to which section 121 of FA 2006 applies and which is received on or after 1st January 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/52",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}