(1)This section applies if—
(a)an individual has permanently ceased to carry on a trade, and
(b)the income arising to the individual from the trade was earned income within section 833(4)(c) of ICTA or relevant UK earnings within section 189(2)(b) of FA 2004.
(2)Any post-cessation receipts arising to the individual from the trade are similarly earned income or relevant UK earnings.