Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 67B
Exclusion in the case of property businesses of insurance companies
Section 67B excludes insurance company property business losses from the general loss relief rules in Chapter 4, directing them instead to the special Insurance minus Expenses (I minus E) regime under the Finance Act 2012.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.