973 Income tax due in respect of distributions
Income Tax Act 2007 (2007 c 3) | Legislation

Real Estate Investment Trusts

973  Income tax due in respect of distributions

(1)     The Treasury may make regulations providing for the assessment, collection and recovery of income tax where—

(a)     a distribution to which subsection (2) or (3) applies is made, and

(b)     tax is or may become chargeable in respect of the distribution (whether by virtue of [section 548(5) or (6) of CTA 2010] (distributions: liability to tax) or otherwise).

(2)     This subsection applies to a distribution if—

(a)     it is made by a [company UK REIT], and

(b)

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