Chapter IFM21010
| Published date | 05 July 2019 |
| Record Number | IFM21010 |
| Court | HM Revenue & Customs |
The legislation in CTA 2010/ Part 12 runs from section 518 to section 609, In addition, more detailed rules are contained in four sets of regulations, SI 2006/2864 Real Estate Investment Trusts (Breach of Conditions) Regulations 2006, SI2006/2865 Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006, SI2006/2867 Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006, and 2009/3315 - Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009
CTA2010/S518 provides that in return for opting for the benefit of some exemptions from CT, the UK-REIT and its shareholders will have certain obligations and...
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