Statute
Section 609 — Corporation Tax Act 2010: Definitions
Text of the provision Official document
Definitions 609 In this Part— “ accounting period 1 ”, in relation to a company that is, or is a member of, a UK REIT, means the accounting period that begins on entry (in accordance with section 536(5)), “ company ” has the meaning given by section 170(9) of TCGA 1992, and “ market value ” has the same meaning as in TCGA 1992 (see sections 272 and 273 of, and Schedule 11 to, that Act).
Official source: legislation.gov.uk
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