Section 191 | Other rules about what counts as post-cessation receipts

(1)The following provisions treat certain amounts as post-cessation receipts for the purposes of this Part—^F1

section 82(6) (contributions to local enterprise organisations or urban regeneration companies),

section 101(3) (distribution of assets of mutual concerns),

section 108(3) (receipt of benefits by donor or connected person),

section 192 (debts paid after cessation),

section 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car ... hire),

section 194 (transfer of rights if transferee does not carry on trade), and

section 1277 (income charged on withdrawal of relief after source ceases: unremittable income).

(2)Section 95 (acquisition of trade: receipts from transferor's trade) and section 194 (transfer of rights if transferee does not carry on trade) treat certain amounts as not being post-cessation receipts for the purposes of this Part.