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Part 3U.K.Property income

Chapter 10U.K.Post-cessation receipts

Modifications etc. (not altering text)

C1Pt. 3 Ch. 10 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(a)

Charge to tax on post-cessation receiptsU.K.

349Charge to tax on post-cessation receiptsU.K.

Income tax is charged on post-cessation receipts arising from a UK property business.