{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218A",
  "kind": "section",
  "number": "1218A",
  "heading": "Overview of Part",
  "text": "(1) This Part contains special rules for companies with investment business.\n(2) Chapters 2 and 3 provide relief for certain expenses of a company with investment business that are not relieved elsewhere.\n(3) Chapter 4 contains some restrictions on the relief.\n(4) There are provisions imposing liability to corporation tax in—\n(a) section 1229 (claw back of relief), and\n(b) Chapter 5 (companies with investment business: receipts).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218A",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}