Part 3

Trading income
Chapter 15

Post-cessation receipts

Charge to tax on post-cessation receipts

Charge to tax on post-cessation receipts
188
The charge to corporation tax on income applies to post-cessation receipts arising from a trade.
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
Pt. 3 Ch. 15 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(b)