# Finance Act 2012, Paragraph 14


In section 527 (being a UK REIT in relation to an accounting period) in subsections (2) and (3) after paragraph (a) insert—
“(aa) the condition in section 528A (further condition relating to shares) must be met in relation to the period,”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.