Section 607 — Corporation Tax Act 2010: Meaning of “entry” and “cessation” etc

Meaning of “entry” and “cessation” etc 607 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.