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),”
.