# Finance Act 2024, Paragraph 11: Corporate interest restriction and disposal of interests in UK property rich companies

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

(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),”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/7/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-7/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.