283 Other rules about what counts as a “post-cessation receipt”
Corporation Tax Act 2009 (2009 c 4) | Legislation

283  Other rules about what counts as a “post-cessation receipt”

(1)     Section 284 (transfer of rights if transferee does not carry on UK property business) treats certain amounts as being, or not being, post-cessation receipts for the purposes of this Chapter.

(2)

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