# Corporation Tax Act 2010, Section 607: Meaning of “entry” and “cessation” etc


(1) In this Part “entry” means—
(a) in the case of a group, the time when the group becomes a group UK REIT, and
(b) in the case of a company, the time when the company becomes, or becomes a member of, a UK REIT.
(2) In this Part “cessation” means—
(a) in the case of a group, the time when the group ceases to be a UK REIT, and
(b) in the case of a company, the time when the company ceases to be, or to be a member of, a UK REIT.
(3) In this Part, in relation to a group or company—
(a) references to the “pre-entry group” or “pre-entry company” are references to the group or company before entry, and
(b) references to the “post-cessation group” or “post-cessation company” are references to the group or company after cessation.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/607 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-607
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.