Paragraph 19 Part 2 (trading income)
United Kingdom
In section 246 (basic meaning of “post-cessation receipt”), in subsection (3)—
(a)
at the end of paragraph (a), insert “and”;
(b)
omit paragraph (c) and the “and” before it.
United Kingdom
In section 246 (basic meaning of “post-cessation receipt”), in subsection (3)—
at the end of paragraph (a), insert “and”;
omit paragraph (c) and the “and” before it.