Part 2Trading income
C1Chapter 18Post-cessation receipts
Annotations:
Modifications etc. (not altering text)
Introduction
241Professions and vocations
The provisions of this Chapter apply to professions and vocations as they apply to trades.
The provisions of this Chapter apply to professions and vocations as they apply to trades.
Pt. 2 Ch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(a)