The examples here and at GREIT05055 illustrate how sections 171, 171A, 135 and 179 TCGA operate where a Group REIT is involved. Indexation is ignored.

Facts for examples

A Group REIT consists of principal company P and two subsidiaries, A and B. P carries on most of the group's property rental business together with some other activities, referred to here as the property rental business and residual business of P, respectively.

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