The special rules which apply in respect of certain types of company and activity are considered below. For commentary on the interaction of the branch exemption regime (CTA 2009, Pt. 2, Ch. 3A) with other legislation, see ¶764-825.

It should be noted that special rules do not apply in respect of companies carrying on investment business. Although an exclusion for companies of this type was included in early drafts of the legislation, it was dropped presumably in response to concerns that its inclusion could be viewed as state aid for other companies.

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