Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 9 U.K. Post-cessation receipts

Deductions U.K.

285 Allowable deductions U.K.

Sections 196 and 197 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).