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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 591 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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591Conditions as to balance of businessU.K.
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Nodiadau Esboniadol
(1)This section applies if—
(a)a notice is given under section 586 in respect of a joint venture company, or
(b)a notice is given under section 587 in respect of a joint venture group.
(2)Condition A in section 531 (balance of business: profits) must be met in respect of the company or group in relation to each accounting period in relation to which the notice has effect.
(3)Condition B in section 531 (balance of business: assets) must be met in respect of the company or group at the beginning of each accounting period in relation to which the notice has effect.
(4)For the purposes of this section, section 531 applies—
(a)in the case of a joint venture company, as if it were a company which had given a notice under section 524, and
(b)in the case of a joint venture group, as if it were a group in respect of which a notice had been given under section 523.
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