# Corporation Tax Act 2009, Section 1218A: Overview of Part

Extent: E+W+S+N.I.

(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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1218A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1218A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.