Direct Tax Acts, Finance Act 2019

739W Transfer of IREF business to a REITFA16 s23(b) [(1) In this section— “property rental business” has the meaning assigned to it by Part 25A; “qualifying REIT” means a company which was not a...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.