Corporation Tax Act 2010 Explanatory Notes

Section 594: Modifications of Chapter 3

1866.This section makes specific modifications to the Part in relation to property rental business carried on by a joint venture company or by one or more members of a joint venture group. It is based on sections 138(1) and (2) of FA 2006.

1867.This section enacts parts of SI 2006/2866 and SI 2007/3425. See Change 43 in Annex 1.

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