989.This section is new. It contains signposts to:
the nine sections in this Act that treat other sums as post-cessation receipts; and
the two sections in this Act that exclude certain sums from the charge on post-cessation receipts.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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