Introduction Overview Chapter 10: Joint ventures Section 597: Cases where no additional charge due
1881.This section provides that neither a joint venture company nor a member of a joint venture group is chargeable to an additional amount in respect of the entry charge if there is no increase in shareholding. It is based on sections 138(1) and (2) of FA 2006.
1882.This section enacts parts of SI 2006/2866 and SI 2007/3425. See Change 43 in Annex 1.