Section 39: Real estate investment trusts: UK REITs which invest in other UK REITs

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 38: Chief constables etc (England and Wales): exemption
- Section 40: Corporation tax relief for employee share acquisitions etc

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general

Schedule 19 amends Part 12 of CTA 2010 (real estate investment trusts).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.