{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-53",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-53.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/53",
  "kind": "paragraph",
  "number": "53",
  "heading": "CTA 2010",
  "text": "In section 552 of CTA 2010 (distributions by Real Estate Investment Trusts)—\n(a) in subsection (2)—\n(i) for “BRT”, in both places, substitute “PBRT”, and\n(ii) in the definition of “BRT”, for “the basic rate” substitute “the property basic rate”, and\n(b) in subsection (3), for “BRT”, in both places, substitute “PBRT”.",
  "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/2026/11/schedule/1/paragraph/53",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}