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Legislation
Corporation Tax Act 2009

Crossheading Charge to tax on post-cessation receipts

  • Section 188 Charge to tax on post-cessation receipts
  • Section 189 Extent of charge to tax
  1. Charge to tax on post-cessation receipts
  2. Charge to tax on post-cessation receipts

Section 188 | Charge to tax on post-cessation receipts

From legislation.gov.uk

The charge to corporation tax on income applies to post-cessation receipts arising from a trade.

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