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Income Tax (Trading and Other Income) Act 2005

Crossheading Amounts received following earlier cessation

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Section 98 Acquisition of trade: receipts from transferor's trade

Chapter 6 Trade profits: receipts
Crossheading Amounts received following earlier cessation

Crossheading Amounts received following earlier cessation

From legislation.gov.uk

Contents

Section 98 Acquisition of trade: receipts from transferor's trade