COM40022 - Case records: new company records: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section

Explanation

Limited Liability Partnership Act 2000

Introduced the Limited Liability Partnership to the UK.

Section 55 Finance Act (FA) 2004

Requires a company to notify HMRC when it first comes within the charge to CT, or comes back into charge after a period of dormancy.

Part 4 FA 2006

Introduced UK-REITs (UK Real Estate Investment Trusts).