# Income Tax Act 2007, Paragraph 512


In section 354(2) (other rules about what counts as a “post-cessation receipt”)—
(a) after “section 248 (debts paid after cessation)” insert “ (reading the reference in subsection (3) to section 96 of ITA 2007 as a reference to section 125 of that Act) ”, and
(b) after “section 250 (receipts relating to post-cessation expenditure)” insert “ (reading the reference in subsection (1) to section 96 of ITA 2007 as a reference to section 125 of that Act) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/512 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-512
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.