Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

Chapter 18 U.K. Post-cessation receipts

Modifications etc. (not altering text)

C1 Pt. 2 Ch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(a)

Charge to tax on post-cessation receipts U.K.

245 Person liable U.K.

The person liable for any tax charged under this Chapter is the person receiving or entitled to the receipts.