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Corporation Tax Act 2010

Changes over time for: Section 587

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587Notice for Part to apply: joint venture groupU.K.
This adran has no associated Nodiadau Esboniadol

(1)The principal company of a group UK REIT may give notice that this Part is to apply (in accordance with this Chapter) in relation to property rental business carried on by one or more members of a joint venture group.

(2)A company UK REIT may give notice that this Part is to apply (in accordance with this Chapter) in relation to property rental business carried on by one or more members of a joint venture group.

(3)A company may give a notice under subsection (1) or (2) only if the 40% tests are met in relation to the joint venture group.

(4)The 40% tests are met in a case within subsection (1) if members of the group UK REIT are together beneficially entitled to—

(a)at least 40% of the profits available for distribution to equity holders in the principal company of the joint venture group, and

(b)at least 40% of the assets of the principal company of the joint venture group available to equity holders in the event of a winding up.

(5)The 40% tests are met in a case within subsection (2) if the company UK REIT is beneficially entitled to—

(a)at least 40% of the profits available for distribution to equity holders in the principal company of the joint venture group, and

(b)at least 40% of the assets of the principal company of the joint venture group available to equity holders in the event of a winding up.

(6)A notice under subsection (1) or (2)—

(a)must specify the principal company of the joint venture group concerned,

(b)may be given only with the consent of that principal company,

(c)must specify a date from which this Part is to apply in relation to the property rental business, and

(d)must be given in writing to an officer of Revenue and Customs before the date specified under paragraph (c).

(7)A company giving a notice under subsection (1) or (2) may do so—

(a)at the same time as giving notice under section 523 or 524 (as the case may be), or

(b)at any later time when the group or company (as the case may be) is a UK REIT.

(8)See section 589 for provision about the effect of a notice under this section.

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