Introduction Overview Chapter 11: Part 12: supplementary Section 607: Meaning of “entry” and “cessation” etc
1903.This section contains definitions related to a company or group becoming, or ceasing to be, a UK REIT. It is based on sections 105(1) and (2) and 134(1) of, and paragraphs 4 and 10 to 12 of Schedule 17 to, FA 2006.