[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. 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)