Introduction Overview Chapter 9: Leaving the UK REIT regime Section 580: Effects of cessation: CAA 2001
1821.This section is supplementary to section 579 and modifies how CAA operates if a company (including a joint venture company) ceases to be in the UK REIT regime. It is based on sections 131(4) and 134(1) of, and paragraphs 25(1) and 26(1) of Schedule 17 to, FA 2006.