# Finance Act 2026, Paragraph 34: REITs: domestic top-up tax

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

In section 267 (DTT excluded entities), after subsection (1) insert—
“(1A) A UK REIT is a DTT excluded entity (so far as would not already be the case by virtue of subsection (1)(b) or (c)).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.