Links from Section 705N | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
Where for an accounting period a REIT or group REIT does not comply with the provisions of
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Links to Section 705N (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
then any amount not so invested or distributed shall, for the purposes of applying the condition specified in section 705B(1)(b)(vi) and for the purposes of section 705N(a), be treated as property income of the REIT or group REIT arising in the accounting period in which the first mentioned period expires or the specified date falls. |