98 Acquisition of trade: receipts from transferor's trade
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Amounts received following earlier cessation

98  Acquisition of trade: receipts from transferor's trade

(1)     This section applies if—

(a)     a person (“the transferor”) permanently ceased to carry on a trade at any time,

(b)     at that time

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