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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Meaning of “post-cessation receipts”

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Section 353 Basic meaning of “post-cessation receipt”
Section 354 Other rules about what counts as a “post-cessation receipt”
Section 355 Transfer of rights if transferee does not carry on UK property business

Chapter 10 Post-cessation receipts
Crossheading Meaning of “post-cessation receipts”

Crossheading Meaning of “post-cessation receipts”

From legislation.gov.uk

Contents

Section 353 Basic meaning of “post-cessation receipt”
Section 354 Other rules about what counts as a “post-cessation receipt”
Section 355 Transfer of rights if transferee does not carry on UK property business