{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-23.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/1/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "In section 535 (REITs: gains), after subsection (5) insert—\n“(6) Gains which—\n(a) accrue to residual business of a company which is, or is a member of, a UK REIT, and\n(b) are charged to corporation tax,\nare to be charged at a rate determined without reference to sections 18A and 18B (companies with small profits).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/23",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}