{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-607",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-607.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/607",
  "kind": "section",
  "number": "607",
  "heading": "Meaning of “entry” and “cessation” etc",
  "text": "(1) In this Part “entry” means—\n(a) in the case of a group, the time when the group becomes a group UK REIT, and\n(b) in the case of a company, the time when the company becomes, or becomes a member of, a UK REIT.\n(2) In this Part “cessation” means—\n(a) in the case of a group, the time when the group ceases to be a UK REIT, and\n(b) in the case of a company, the time when the company ceases to be, or to be a member of, a UK REIT.\n(3) In this Part, in relation to a group or company—\n(a) references to the “pre-entry group” or “pre-entry company” are references to the group or company before entry, and\n(b) references to the “post-cessation group” or “post-cessation company” are references to the group or company after cessation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/607",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}