Statute
Section 584 — Corporation Tax Act 2010: Meaning of “joint venture company” and “joint venture group”
Text of the provision Official document
Meaning of “joint venture company” and “joint venture group” 584 1 In this Chapter “ joint venture company ” means a company carrying on property rental business (“the joint venture”) in circumstances where the condition in subsection (3) is met.
2 In this Chapter “ joint venture group ” means a group of companies one or more of which is or are carrying on property rental business (“the joint venture”) in circumstances where the condition in subsection (3) is met.
3 The condition is that an interest in the joint venture is held—
a by one or more members of a group UK REIT, or b by a company UK REIT.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →