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Corporation Tax Act 2010
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592Joint venture groups: financial statements
This section has no associated Explanatory Notes
(1)This section applies if a notice is given under section 587 in respect of a joint venture group.
(2)The principal company of the joint venture group must prepare financial statements for the group for each accounting period in relation to which the notice has effect.
(3)The reference in subsection (2) to financial statements is a reference to financial statements of a kind required under section 532(2).
(4)Sections 532(3) and 533 apply to the financial statements under subsection (2) as they apply to financial statements under section 532(2).
(5)Financial statements prepared under subsection (2) must be submitted to an officer of Revenue and Customs.
(6)Financial statements under subsection (2) are in addition to the provision required in respect of the members of the joint venture group (as a result of the application of this Part to the group) in financial statements under section 532.
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