Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 9 U.K. Post-cessation receipts

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)

Charge to tax on post-cessation receipts U.K.

280 Charge to tax on post-cessation receipts U.K.

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