# Finance Act 2022, Section 15: Real Estate Investment Trusts

Extent: E+W+S+N.I.

Schedule 3 makes changes to Part 12 of CTA 2010 in relation to—
(a) the conditions for companies in relation to UK REITs in section 528 and 528A of that Act;
(b) the requirement to prepare financial statements under section 532 of that Act;
(c) the balance of business test in section 531 of that Act;
(d) the meaning of “holder of excessive rights” in section 553 of that Act.

---
Source: https://www.legislation.gov.uk/ukpga/2022/3/section/15 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.