Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
705IFunds awaiting reinvestment
(1)
A REIT or group REIT may accumulate and hold cash from the sale of property of its property rental business or from the issue of shares.
(2)(a)(i) & (ii)
I...
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.