Section 280 Charge to tax on post-cessation receipts
The charge to corporation tax on income applies to post-cessation receipts arising from a UK property business.
Notes on Chapter 9
Modifications
- C1
Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)