Statute
Section 1135 — Corporation Tax Act 2010: “Property investment LLP”
Text of the provision Official document
“Property investment LLP” 1135 1 In the Corporation Tax Acts “ property investment LLP ” means a limited liability partnership—
a whose business consists wholly or mainly in the making of investments in land, and b the principal part of whose income is derived from investments in land.
2 Whether a limited liability partnership is a property investment LLP is determined for each period of account of the partnership.
Official source: legislation.gov.uk
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