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).