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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
Person liable

Section 245 | Person liable

From legislation.gov.uk

The person liable for any tax charged under this Chapter is the person receiving or entitled to the receipts.