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Taxes Consolidation Act, 1997 (Number 39 of 1997)


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.




Inserted by FA13 s41(c). Deemed to have come into force and takes effect on and from 1 January 2013.