247 Other rules about what counts as post-cessation receipts
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

247  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—

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

section 104(3)

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