Introduction Overview Chapter 2: Requirements for being a UK REIT Section 526: Duration of status as UK REIT
1632.This section provides that once a group or single company becomes a UK REIT, it continues to be a UK REIT until the regime ceases in accordance with section 571, 572 or 578. It is based on sections 110 and 134(1) of, and paragraph 4 of Schedule 17 to, FA 2006.