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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Reliefs

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Section 256 Treatment of post-cessation receipts
Section 257 Election to carry back

Chapter 18 Post-cessation receipts
Crossheading Reliefs

Crossheading Reliefs

From legislation.gov.uk

Contents

Section 256 Treatment of post-cessation receipts
Section 257 Election to carry back