Other provisions Other provisions
- 39Real estate investment trusts: UK REITs which invest in other UK REITs
- 40Corporation tax relief for employee share acquisitions etc
- 41Derivative contracts: property total return swaps etc
- 42Corporation tax: tax mismatch schemes
- 43Tier two capital
- 44Financing costs and income: group treasury companies
- 45Condition for company to be an “investment trust”
- 46Community amateur sports clubs