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Corporation Tax Act 2010

Section 592: Joint venture groups: financial statements

1861.This section provides that the principal company of a joint venture group must prepare financial statements for the group. It is based on section 138(1) and (2) of FA 2006.

1862.This section enacts parts of SI 2007/3425. See Change 43 in Annex 1.

1863.Subsection (5) provides that the financial statements must be submitted to an “officer of Revenue and Customs” rather than to “the Commissioners for Her Majesty’s Revenue and Customs”. See Change 5 in Annex 1.

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