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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Sums treated as post-cessation receipts

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Section 248 Debts paid after cessation
Section 249 Debts released after cessation
Section 250 Receipts relating to post-cessation expenditure
Section 251 Transfer of rights if transferee does not carry on trade

Chapter 18 Post-cessation receipts
Crossheading Sums treated as post-cessation receipts

Crossheading Sums treated as post-cessation receipts

From legislation.gov.uk

Contents

Section 248 Debts paid after cessation
Section 249 Debts released after cessation
Section 250 Receipts relating to post-cessation expenditure
Section 251 Transfer of rights if transferee does not carry on trade