(1) A company shall not be a REIT unless it gives a notice to the Revenue Commissioners under this section.
(2) A group shall not be a group REIT unless a company (in this Part referred to as the 'principal company') which is a member of that group gives a notice to the Revenue Commissioners under this section.
(a) A notice under this section is a notice in writing specifying a date on or after 1 January 2013 -
(i) from which the company is to be a REIT, or
(ii) from which the group is to be a group REIT,
being a date that is not earlier than the date of the notice given under subsection (1) or subsection (2), as the case may be, and
(b) the notice shall, in the case of a group REIT, list all of the members of the group, to each of which the group REIT designation will apply.
(a) Where at any time a company becomes a member of a group subsequent to the date of a notice given under subsection (2) by the principal company of that group, the principal company shall give an amende
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