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Corporation Tax Act 2009
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Chapter 1Introduction
1217Overview of Part
(1)This Part contains special rules for companies with investment business.
(2)Chapters 2 and 3 provide relief for certain expenses of a company with investment business that are not relieved elsewhere.
(3)Chapter 4 contains some restrictions on the relief.
(4)There are provisions imposing liability to corporation tax in—
(a)section 1229 (claw back of relief), and
(b)Chapter 5 (companies with investment business: receipts).
1218“Company with investment business” and “investment business”
(1)In this Part “company with investment business” means a company whose business consists wholly or partly of making investments.
(2)But a credit union is not a company with investment business for the purposes of this Part.
(3)References in this Part to a company’s investment business are to be construed in accordance with section 1219(2).
But this subsection does not affect the interpretation of the expression “company with investment business”.
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