Taxes Consolidation Act 1997 section 705F

Duration of real estate investment trust

Section 705F provides that a company or group ceases to be a REIT or group REIT from the date specified in a notice issued under section 705O.

  • A company or group loses its REIT or group REIT status once a notice has been issued under section 705O.
  • The cessation takes effect from the date specified in that notice.
  • The provision applies equally to a single company REIT and to a group REIT.
  • The section was introduced by Finance Act 2013.

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