Section 355 (transfer of rights if transferee does not carry on UK property business) treats certain amounts as being, or not being, post-cessation receipts for the purposes of this Chapter.

The following provisions (which treat certain amounts as post-cessation receipts) apply for the purposes of this Chapter as they apply for the purposes of Chapter 18 of Part 2 (but as if any reference to a trade were to a UK property business)—

• section 82(6) (contributions to local enterprise organisations or urban regeneration companies),

• section 104(3) (distribution of assets of mutual concerns),

• section 109(2) (receipt by donor or connected person of benefit attributable to certain gifts),

• section 248 (debts paid after cessation) F1(reading the reference in subsection (3) to section 96 of ITA 2007 as a reference to section 125 of that Act) ,

• section 249 (debts released after cessation), as qualified, where appropriate, by section 48(4) (car F3... hire), and

• section 250 (receipts relating to post-cessation expenditure) F2(reading the reference in subsection (1) to section 96 of ITA 2007 as a reference to section 125 of that Act) .