Section 191 Other rules about what counts as post-cessation receipts

The following provisions treat certain amounts as post-cessation receipts for the purposes of this Part—

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

• section 101(3) (distribution of assets of mutual concerns),

• section 108(3) (receipt of benefits by donor or connected person),

• section 192 (debts paid after cessation),

• section 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car F1... hire),

• section 194 (transfer of rights if transferee does not carry on trade), and

• section 1277 (income charged on withdrawal of relief after source ceases: unremittable income).

Section 95 (acquisition of trade: receipts from transferor's trade) and section 194 (transfer of rights if transferee does not carry on trade) treat certain amounts as not being post-cessation receipts for the purposes of this Part.