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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on post-cessation receipts

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Section 242 Charge to tax on post-cessation receipts
Section 243 Extent of charge to tax
Section 244 Income charged
Section 245 Person liable

Charge to tax on post-cessation receipts
Charge to tax on post-cessation receipts

Section 242 | Charge to tax on post-cessation receipts

From legislation.gov.uk

Income tax is charged on post-cessation receipts arising from a trade.