Section 583 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 583 1 This Chapter makes provision about how this Part applies in relation to property rental business carried on—

a by a joint venture company (as defined by section 584), or b by one or more members of a joint venture group (as defined by that section).

2 Sections 586 and 587 are about the notice required for this Part to apply in relation to the property rental business; it is the giving of the notice that makes a group UK REIT or company UK REIT a venturing group or venturing company (see section 585).

3 Sections 588 to 590 contain provision about the effect of the notice and its duration.

4 The remainder of the Chapter contains—

a specific modifications and other provision relevant to the application of this Part (see sections 591 to 594),

b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c provision about the interpretation of this Chapter (see section 598).