Special rules applying to I - E basis Special rules applying to I - E basis

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