Part 2 (trading income)U.K.
19In section 246 (basic meaning of “post-cessation receipt”), in subsection (3)—
(a)at the end of paragraph (a), insert “and”;
(b)omit paragraph (c) and the “and” before it.
19In section 246 (basic meaning of “post-cessation receipt”), in subsection (3)—
(a)at the end of paragraph (a), insert “and”;
(b)omit paragraph (c) and the “and” before it.