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Legislation
Finance Act 2012

Crossheading Special rules applying to I - E basis

  • Section 86 Separate property businesses for BLAGAB etc
  • Section 87 Losses from property businesses where land held for long-term business
  • Section 88 Loan relationships, derivative contracts and intangible fixed assets
  • Section 89 Miscellaneous income and losses
  • Section 90 Investment return where risk in respect of policy or contract re-insured
  • Section 91 Regulations under section 90(4): supplementary provision
  1. CHAPTER 3 The I - E basis
  2. Crossheading Special rules applying to I - E basis

Crossheading Special rules applying to I - E basis

From legislation.gov.uk

Contents

  1. Section 86 Separate property businesses for BLAGAB etc
  2. Section 87 Losses from property businesses where land held for long-term business
  3. Section 88 Loan relationships, derivative contracts and intangible fixed assets
  4. Section 89 Miscellaneous income and losses
  5. Section 90 Investment return where risk in respect of policy or contract re-insured
  6. Section 91 Regulations under section 90(4): supplementary provision
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