http://www.legislation.gov.uk/ukpga/2009/4/section/1218ACorporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01 Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 145(6)(e) and wordPlanning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 400(b)Sch. 5 Pt. 1s. 5(2)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2 Part 16Chapter 11218A1This Part contains special rules for companies with investment business. 2Chapters 2 and 3 provide relief for certain expenses of a company with investment business that are not relieved elsewhere.3Chapter 4 contains some restrictions on the relief. 4There are provisions imposing liability to corporation tax in— asection 1229 (claw back of relief), andbChapter 5 (companies with investment business: receipts).S. 1218A: s. 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); S.I. 2014/1962, art. 2(3)