Schedules

Schedule 7Real Estate Investment Trusts

11Corporate interest restriction and disposal of interests in UK property rich companies

1

Section 452 of TIOPA 2010 (corporate interest restriction: REITs) is amended as follows.

2

In subsection (1)(b), after “(5)” insert “, or section 535A(2),”.

3

In subsection (4)(b), after “(5)” insert “, or section 535A(2),”.