# Corporation Tax Act 2010, Section 584: Meaning of “joint venture company” and “joint venture group”


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/584 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-584
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.