Section 1218A Overview of PartF1
United Kingdom
(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).
Annotations
Textual amendments
- F1
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)