[142A REITs: chargeable gains on stock dividends]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[142A  REITs: chargeable gains on stock dividends]

[(1)     This section applies if share capital issued in lieu of a cash dividend by—

(a)     a company UK REIT, or

(b)     the principal company of a group UK REIT,

is attributed as mentioned in section 550(2)(a), (c) or (d) of CTA 2010 (attribution of distributions).

(2)

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