Part 16Companies with investment business
Chapter 1Introduction
F11218AOverview 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).