Statute
Section 281 — Corporation Tax Act 2009: Extent of charge to tax
Text of the provision Official document
Extent of charge to tax 281 1 A post-cessation receipt is chargeable to tax under this Chapter only so far as the receipt is not otherwise chargeable to corporation or income tax.
2 Accordingly, a post-cessation receipt arising from a UK property business is not chargeable to tax under this Chapter so far as it is brought into account in calculating the profits of the business of any period.
Official source: legislation.gov.uk
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