http://www.legislation.gov.uk/ukpga/2006/25/section/132Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-01-12Expert Participation2020-12-31Part 4Real Estate Investment TrustsLeaving Real Estate Investment Trust RegimeF1132Early exit by notice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .