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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Sums that are not post-cessation receipts

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Section 252 Transfer of trading stock or work in progress
Section 253 Lump sums paid to personal representatives for copyright etc.

Chapter 18 Post-cessation receipts
Crossheading Sums that are not post-cessation receipts

Crossheading Sums that are not post-cessation receipts

From legislation.gov.uk

Contents

Section 252 Transfer of trading stock or work in progress
Section 253 Lump sums paid to personal representatives for copyright etc.