Paragraph 53 CTA 2010
United Kingdom
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”.