Sums treated as post-cessation receipts Sums treated as post-cessation receipts
- 192Debts paid after cessation
- 193Debts released after cessation
- 194Transfer of rights if transferee does not carry on trade
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
Notes on Chapter 15
Modifications
- C1
Pt. 3 Ch. 15 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(3)(b)