Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax Act 2007 U.K.

539 U.K. In section 591(1) (interpretation of other terms used in Chapter)—

(a) omit the definitions of “C (tax-exempt)” and “G (property rental business)”,

(b) at the appropriate places insert the following definitions—

• ““company UK REIT” and “group UK REIT” have the same meaning as in Part 12 of CTA 2010 (see sections 523(5) and 524(5) of that Act)),”, and

• “ “property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act),”, and

(c) in the definition of “group” and “principal company” for “section 134 of FA 2006” substitute “ section 606 of CTA 2010 ”.