(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).