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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 18 Post-cessation receipts

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Crossheading Introduction
Crossheading Charge to tax on post-cessation receipts
Crossheading Meaning of “post-cessation receipts”
Crossheading Sums treated as post-cessation receipts
Crossheading Sums that are not post-cessation receipts
Crossheading Deductions
Crossheading Reliefs

Part 2 Trading income
Chapter 18 Post-cessation receipts

Chapter 18 Post-cessation receipts

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Charge to tax on post-cessation receipts
Crossheading Meaning of “post-cessation receipts”
Crossheading Sums treated as post-cessation receipts
Crossheading Sums that are not post-cessation receipts
Crossheading Deductions
Crossheading Reliefs