# Corporation Tax Act 2010, Section 566: Breach of condition B in section 531 in accounting period 1

Extent: E+W+S+N.I.

(1) Subsection (2) applies if condition B in section 531 (balance of business: assets involved in property rental business)—
(a) is not met in relation to accounting period 1, but
(b) is met at the beginning of the next accounting period.
(2) The breach is to be ignored; ...
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/566 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-566
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.