Introduction Overview Chapter 10: Joint ventures Section 591: Conditions as to balance of business
1859.This section provides that the balance of business tests in section 531 must be met by the joint venture company or joint venture group. It is based on section 138(1) and (2) of FA 2006.
1860.This section enacts parts of SI 2006/2866 and SI 2007/3425. See Change 43 in Annex 1.