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Legislation
Corporation Tax Act 2009

Crossheading Meaning of “post-cessation receipts”

  • Section 282 Basic meaning of “post-cessation receipt”
  • Section 283 Other rules about what counts as a “post-cessation receipt”
  • Section 284 Transfer of rights if transferee does not carry on UK property business
  1. Chapter 9 Post-cessation receipts
  2. Crossheading Meaning of “post-cessation receipts”

Crossheading Meaning of “post-cessation receipts”

From legislation.gov.uk

Contents

  1. Section 282 Basic meaning of “post-cessation receipt”
  2. Section 283 Other rules about what counts as a “post-cessation receipt”
  3. Section 284 Transfer of rights if transferee does not carry on UK property business
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