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Corporation Tax Act 2010
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601Availability of group reliefs
This section has no associated Explanatory Notes
(1)In the application of a provision specified in subsection (2) to a group of companies, the group so far as it carries on property rental business while it is a UK REIT is to be treated as a separate group, distinct from—
(a)the pre-entry group,
(b)the group so far as it carries on residual business while it is a UK REIT, and
(c)the post-cessation group.
(2)The provisions mentioned in subsection (1) are—
(a)section 171 of TCGA 1992 (transfer of assets within group),
(b)sections 171A to 171C of TCGA (reallocation of gain or loss within group),
(c)sections 179A and 179B of TCGA 1992 (degrouping: reallocation of gain or loss, or rollover of gain, within group),
(d)Chapters 4 and 6 to 8 of Part 5 of CTA 2009 (loan relationships),
(e)Part 7 of that Act (derivative contracts),
(f)Part 8 of that Act (intangible assets), and
(g)Part 5 of this Act (group relief).
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