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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 16
- Chapter 1
- Section 1004
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1004Meaning of “property investment LLP”
This section has no associated Explanatory Notes
(1)In the Income Tax Acts “property investment LLP” means a limited liability partnership—
(a)whose business consists wholly or mainly in the making of investments in land, and
(b)the principal part of whose income is derived from investments in land.
(2)Whether a limited liability partnership is a property investment LLP is determined for each period of account of the partnership.
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