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Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

575Notice under section 572: breach of conditions as to property rental business
Nodiadau EsboniadolDangos EN

(1)An officer of Revenue and Customs may give a notice under section 572(1) if, in 3 consecutive accounting periods, there is a breach of condition A or B in section 529 (property rental business).

(2)An officer of Revenue and Customs may also give a notice under section 572(1) if, during the relevant 10-year period, section 563(2) has been relied on—

(a)more than twice in relation to condition A in section 529, or

(b)more than twice in relation to condition B in that section.

(3)“The relevant 10-year period” is the period of 10 years beginning with the first day on which section 563(2) was relied on.

(4)The following rules apply for the purposes of subsection (2)—

  • Rule 1

    If a breach of condition B in section 529 is a necessary consequence of a breach of condition A in that section in the same accounting period, the breach of condition B is to be ignored (and accordingly the UK REIT is not to be treated as having relied on section 563(2) in relation to the breach of condition B).

  • Rule 2

    If a breach of condition A or B in section 529 lasts for—

    (a)

    more than one accounting period, but

    (b)

    not more than two accounting periods,

    the UK REIT is to be treated as having relied on section 563(2) only once.

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