# Corporation Tax Act 2009, Section 188: Charge to tax on post-cessation receipts


The charge to corporation tax on income applies to post-cessation receipts arising from a trade.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/188 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-188
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.