There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 61.
61U.K.Chapter 18 of Part 2 does not apply in relation to a post-cessation receipt if—
(a)the person who would be liable to tax on the receipt was born before 6th April 1917, and
(b)the cessation of the trade occurred before 6th April 2000.
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