# Corporation Tax Act 2009, Section 189: Extent of charge to tax

Extent: E+W+S+N.I.

(1) A post-cessation receipt is chargeable to tax under this Chapter only so far as it is not otherwise chargeable to corporation or income tax.
(2) Accordingly, a post-cessation receipt arising from a trade is not chargeable to tax under this Chapter so far as it is brought into account in calculating the profits of the trade of any period.
(3) A post-cessation receipt is not chargeable to tax under this Chapter if—
(a) it is received by or on behalf of a non-UK resident company which is beneficially entitled to it, and
(b) it represents income arising outside the United Kingdom.
(4) A post-cessation receipt is not chargeable to tax under this Chapter if it arises from a trade carried on wholly outside the United Kingdom other than a company's trade of dealing in or developing UK land.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/189 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.