Crossheading Special rules applying to I - E basis
From legislation.gov.uk
Contents
- 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