Finance Act 2024 (c. 3)

Schedules

Schedule 7 Real Estate Investment Trusts

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

11 (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),”.