[F11218A]Overview of PartU.K.
This section has no associated Explanatory Notes
(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).
Textual Amendments
F1S. 1217 renumbered as s. 1218A (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(1)(a), 22; S.I. 2013/1817, art. 2(2)