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Legislation
Corporation Tax Act 2009

Crossheading Sums treated as post-cessation receipts

  • Section 192 Debts paid after cessation
  • Section 193 Debts released after cessation
  • Section 194 Transfer of rights if transferee does not carry on trade
  1. Chapter 15 Post-cessation receipts
  2. Crossheading Sums treated as post-cessation receipts

Crossheading Sums treated as post-cessation receipts

From legislation.gov.uk

Contents

  1. Section 192 Debts paid after cessation
  2. Section 193 Debts released after cessation
  3. Section 194 Transfer of rights if transferee does not carry on trade
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