Part 4

Property income
Chapter 9

Post-cessation receipts

Charge to tax on post-cessation receipts

Charge to tax on post-cessation receipts
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The charge to corporation tax on income applies to post-cessation receipts arising from a UK property business.
Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)