Corporation Tax Act 2010 (c. 4)

Part 12 U.K. Real Estate Investment Trusts

Chapter 10 U.K. Joint ventures

Introduction U.K.

585 Meaning of “venturing group” and “venturing company” U.K.

(1) In this Chapter “venturing group” means a group UK REIT the principal company of which has given a notice under section 586(1) or 587(1).

(2) In this Chapter “venturing company” means a company UK REIT which has given a notice under section 586(2) or 587(2).