{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-283",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-283.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/283",
  "kind": "section",
  "number": "283",
  "heading": "Other rules about what counts as a “post-cessation receipt”",
  "text": "(1) Section 284 (transfer of rights if transferee does not carry on UK property business) treats certain amounts as being, or not being, post-cessation receipts for the purposes of this Chapter.\n(2) The following provisions (which treat certain amounts as post-cessation receipts) apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business)—\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), and\nsection 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car ... hire).\n(3) This Chapter also needs to be read with—\n(a) section 249(3) (which treats certain amounts as not being post-cessation receipts), and\n(b) section 1277 (which treats certain income as a post-cessation receipt: unremittable income).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 283(2) 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. 54"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/283",
    "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."
}