Meaning of “investment relief"U.K.
1U.K.This Schedule makes provision for—
(a)relief against corporation tax (“investment relief”) on amounts subscribed by companies for shares (see this Part and Parts II to VI of this Schedule);
(b)relief against income of companies for losses on disposals of shares to which investment relief is attributable (see Part VII of this Schedule); and
(c)the postponement of certain chargeable gains of companies where the gains are reinvested in shares to which investment relief is attributable (see Part VIII of this Schedule).