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

(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.