Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 604 Property rental business: exclusion of listed business
  • Section 605 Property rental business: exclusion of business producing listed income
  • Section 606 Groups
  • Section 607 Meaning of “entry” and “cessation” etc
  • Section 608 References to assets
  • Section 609 Definitions
  1. Interpretation
  2. Meaning of “entry” and “cessation” etc

Section 607 | Meaning of “entry” and “cessation” etc

From legislation.gov.uk

(1)In this Part “entry” means—

(a)in the case of a group, the time when the group becomes a group UK REIT, and

(b)in the case of a company, the time when the company becomes, or becomes a member of, a UK REIT.

(2)In this Part “cessation” means—

(a)in the case of a group, the time when the group ceases to be a UK REIT, and

(b)in the case of a company, the time when the company ceases to be, or to be a member of, a UK REIT.

(3)In this Part, in relation to a group or company—

(a)references to the “pre-entry group” or “pre-entry company” are references to the group or company before entry, and

(b)references to the “post-cessation group” or “post-cessation company” are references to the group or company after cessation.

PreviousNext
PrivacyTerms