Valid from 19/07/2006

Part 4 U.K.Real Estate Investment Trusts

Leaving Real Estate Investment Trust RegimeU.K.

128Termination by notice: companyU.K.

(1)If a company to which this Part applies gives a notice under this section specifying a date at the end of which this Part is to cease to apply to the company, this Part shall cease to apply to the company at the end of that date.

(2)A notice must be given in writing to the Commissioners for Her Majesty's Revenue and Customs.

(3)The date specified under subsection (1) must be after the date on which the Commissioners receive the notice.