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Legislation

Income Tax Act 2007

Crossheading Post-cessation trade relief

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Section 96 Post-cessation trade relief
Section 97 Meaning of “qualifying payment”
Section 98 Meaning of “qualifying event” etc
Section 98A Denial of relief for tax-generated payments or events
Section 99 Reduction of relief for unpaid trade expenses
Section 100 Prohibition against double counting
Section 101 Treating excess post-cessation trade relief as CGT loss

Chapter 2 Trade losses
Crossheading Post-cessation trade relief

Crossheading Post-cessation trade relief

From legislation.gov.uk

Contents

Section 96 Post-cessation trade relief
Section 97 Meaning of “qualifying payment”
Section 98 Meaning of “qualifying event” etc
Section 98A Denial of relief for tax-generated payments or events
Section 99 Reduction of relief for unpaid trade expenses
Section 100 Prohibition against double counting
Section 101 Treating excess post-cessation trade relief as CGT loss