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Corporation Tax Act 2010

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Changes over time for: Section 594

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Point in time view as at 31/01/2013.

Changes to legislation:

Corporation Tax Act 2010, Section 594 is up to date with all changes known to be in force on or before 04 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. Help about Changes to Legislation

594Modifications of Chapter 3U.K.
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(1)Section 534(4) (profits) has effect in relation to a joint venture company or a member of a joint venture group as if for the words from “is to be treated” to the end there were substituted “is to be ignored for the purposes of this section”.

(2)Section 535(7) (gains) has effect in relation to a joint venture company or a member of a joint venture group as if for the words from “is to be treated” to the end there were substituted “is to be ignored for the purposes of this section”.

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