Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 12: Real Estate Investment Trusts

Chapter 10: Joint ventures
Section 584: Meaning of “joint venture company” and “joint venture group”

1828.This section defines “joint venture company” and “joint venture group” for the purposes of the Chapter. It is based on section 138(1) of FA 2006.

1829.This section enacts parts of SI 2006/2866 and SI 2007/3425. See Change 43 in Annex 1.