Paragraph 11 Corporate interest restriction and disposal of interests in UK property rich companies
United Kingdom
(1)
Section 452 of TIOPA 2010 (corporate interest restriction: REITs) is amended as follows.
(2)
In subsection (1)(b), after “(5)” insert “, or section 535A(2),”.
(3)
In subsection (4)(b), after “(5)” insert “, or section 535A(2),”.