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Income Tax Act 2007

Section 1004: Meaning of “property investment LLP”

3071.This section is based on sections 832(1) and 842B of ICTA.

3072.Section 842B of ICTA, consequentially amended, continues to provide the definition for corporation tax purposes.

3073.Section 842B, as amended, does not contain a definition of “investment LLP” because the term is not used in corporation tax legislation. This section does not contain such a definition either, because section 399 of this Act contains the only reference to it in income tax legislation.

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