{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-191",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-191.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/191",
  "kind": "section",
  "number": "191",
  "heading": "Other rules about what counts as post-cessation receipts",
  "text": "(1) The following provisions treat certain amounts as post-cessation receipts for the purposes of this Part—\nsection 82(6) (contributions to local enterprise organisations or urban regeneration companies),\nsection 101(3) (distribution of assets of mutual concerns),\nsection 108(3) (receipt of benefits by donor or connected person),\nsection 192 (debts paid after cessation),\nsection 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car ... hire),\nsection 194 (transfer of rights if transferee does not carry on trade), and\nsection 1277 (income charged on withdrawal of relief after source ceases: unremittable income).\n(2) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 191(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 51"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/191",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}