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Finance (No. 2) Act 2023
Schedule 4

Part 2 Real estate investment trusts

United Kingdom

2Amendment of CTA 2010
3REITs involving single commercial property
43-year development rule
5Genuine diversity of ownership
6Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006

Part 2

Legislation: Finance (No. 2) Act 2023
Citation: 2023 c. 30, part 2
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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