86 Separate property businesses for BLAGAB etc
Finance Act 2012 (2012 c 14) | Legislation

Special rules applying to I-E BASIS

86  Separate property businesses for BLAGAB etc

(1)     This section modifies the rules in sections 208 and 209 of CTA 2009 (basic meaning of UK and overseas property business) for the purpose of applying the I-E rules in relation to an insurance company.

(2)     The company is treated as carrying

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