{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1004",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1004.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1004",
  "kind": "section",
  "number": "1004",
  "heading": "Meaning of “property investment LLP”",
  "text": "(1) In the Income Tax Acts “property investment LLP” means a limited liability partnership—\n(a) whose business consists wholly or mainly in the making of investments in land, and\n(b) the principal part of whose income is derived from investments in land.\n(2) Whether a limited liability partnership is a property investment LLP is determined for each period of account of the partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1004",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}