Taxes Consolidation Act, 1997 (Number 39 of 1997)
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705FDuration of Real Estate Investment Trust.
A company or group shall not be a REIT or a group REIT, as the case may be, after the date specified in a notice issued in accordance with section 705O to the company or group, as the case may be.
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Inserted by FA13 s41(c). Deemed to have come into force and takes effect on and from 1 January 2013.