# Finance Act 2026, Paragraph 53: CTA 2010

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

In section 552 of CTA 2010 (distributions by Real Estate Investment Trusts)—
(a) in subsection (2)—
(i) for “BRT”, in both places, substitute “PBRT”, and
(ii) in the definition of “BRT”, for “the basic rate” substitute “the property basic rate”, and
(b) in subsection (3), for “BRT”, in both places, substitute “PBRT”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.