Direct Tax Acts, Finance Act 2022
705I Funds awaiting reinvestmentFA13 s41(c)
[(1) This section applies where—
(a) a REIT or group REIT disposes of a property of its property rental business, or
(b) a REIT or a principal company,...
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.