Section 1218A | Overview 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).