Section 39

1  Part 12 of CTA 2010 (real estate investment trusts) is amended as follows.

2(1)  Section 530 (condition as to distribution of profits) is amended as follows.

2(2)  [Substitutes CTA 2010, s. 530(1).]

2(3)  [Substitutes CTA 2010, s. 530(4) and inserts (4A).]

3(1)  Section 530A (condition as to distribution of profits: increase in profits after delivery of tax return) is amended as follows.

3(2)  [Amends CTA 2010, s. 530A(2).]

3(3)  [Amends CTA 2010, s. 530A(6).]

3(4)  [Inserts CTA 2010, s. 530A(10).]

4(1)  Section 531 (conditions as to balance of business) is amended as follows.

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