Section 256 | Treatment of post-cessation receipts

(1)This section applies if—

(a)an individual has permanently ceased to carry on a trade, and

(b)the income arising to the individual from the trade was . . . relevant UK earnings within section 189(2)(b) of FA 2004.

(2)Any post-cessation receipts arising to the individual from the trade are similarly . . . relevant UK earnings.