{
  "url": "https://openlegislation.uk/finance-act-2022/section-15",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-15.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Real Estate Investment Trusts",
  "text": "Schedule 3 makes changes to Part 12 of CTA 2010 in relation to—\n(a) the conditions for companies in relation to UK REITs in section 528 and 528A of that Act;\n(b) the requirement to prepare financial statements under section 532 of that Act;\n(c) the balance of business test in section 531 of that Act;\n(d) the meaning of “holder of excessive rights” in section 553 of that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/15",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}