Corporation Tax Act 2010 section 600

Power to make regulations about cases involving related persons

Section 600 gives the Treasury the power to make regulations dealing with relationships between a REIT company and another person, particularly to prevent arrangements that artificially exclude companies with non-qualifying activities from a group in order to satisfy the balance of business tests.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.