# Finance Act 2009, Paragraph 40


In section 247(1) (other rules about what counts as post-cessation receipts), omit “or motor cycle”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.