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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 349 Charge to tax on post-cessation receipts
Section 350 Extent of charge to tax
Section 351 Income charged
Section 352 Person liable

Income Tax (Trading and Other Income) Act 2005
Charge to tax on post-cessation receipts

Section 352 | Person liable

From legislation.gov.uk

15 July 2026

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

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