Corporation Tax Act 2009 section 1218A

Overview of Part

Section 1218A provides an overview of Part 16, which contains special rules applying to companies with investment business.

  • Part 16 sets out special rules that apply specifically to companies with investment business
  • Chapters 2 and 3 provide tax relief for certain expenses of investment companies that are not already relieved under other provisions
  • Chapter 4 imposes restrictions on the relief available under Chapters 2 and 3
  • Section 1229 (claw back of relief) and Chapter 5 (receipts of investment companies) contain provisions that impose a liability to corporation tax

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