282 Basic meaning of “post-cessation receipt”
Corporation Tax Act 2009 (2009 c 4) | Legislation

Meaning of “post-cessation receipts”

282  Basic meaning of “post-cessation receipt”

(1)     In this Chapter “post-cessation receipt” means a sum—

(a)     which is received after a person permanently ceases to carry on a UK property business, and

(b)     which arises from the

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