Introduction Overview Chapter 4: Entering the UK REIT regime Section 537: Effects of entry: CAA 2001
1685.This section is supplementary to section 536 and modifies how CAA operates when a company (including a joint venture company) enters the UK REIT regime. It is based on sections 111(4) and 134(1) of, and paragraph 9 of Schedule 17 to, FA 2006.