Chapter 18 Post-cessation receiptsFrom legislation.gov.ukContentsCrossheading IntroductionCrossheading Charge to tax on post-cessation receiptsCrossheading Meaning of “post-cessation receipts”Crossheading Sums treated as post-cessation receiptsCrossheading Sums that are not post-cessation receiptsCrossheading DeductionsCrossheading Reliefs