# Corporation Tax Act 2010, Section 269CM: Joint venture companies


(1) Where a company (“the joint venturer”), together with one or more other persons, jointly controls another company that is a joint venture (“the joint venture company”), the joint venture company is to be treated for the purposes of this Chapter as a member of any group of which the joint venturer is a member.
(2) References in subsection (1) to a joint venture and to jointly controlling a company that is a joint venture are to be read in accordance with those provisions of international accounting standards which relate to joint ventures.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/269CM (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-269CM
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.