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HMRC internal manual

COTAX Manual

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 FA2004 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).