# Corporation Tax Act 2010, Section 67B: Exclusion in the case of property businesses of insurance companies


(1) This Chapter does not apply for the purpose of applying the I - E rules in relation to a loss made by an insurance company in any of its separate UK property businesses or overseas property businesses within section 86(4) of FA 2012.
(2) But in the case of a loss which is referable, in accordance with Chapter 4 of Part 2 of that Act, to the company's basic life assurance and general annuity business, see section 87(3) and (4) of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/67B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-67B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.