StatuteCorporation Tax Act 2009

Section 1218A — Corporation Tax Act 2009: Overview of Part

Text of the provision Official document

Overview of Part 1218A 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).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.