354 Other rules about what counts as a “post-cessation receipt”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

354  Other rules about what counts as a “post-cessation receipt”

(1)     Section 355 (transfer of rights if transferee does not carry on UK property business) treats certain amounts as being, or not being, post-cessation receipts for the purposes of this Chapter.

(2)     The following provisions (which treat certain amounts as post-cessation receipts) apply for

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