Corporation Tax Act 2010

607 Meaning of “entry” and “cessation” etc U.K.

(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.