# Income Tax (Trading and Other Income) Act 2005, Paragraph 61


Chapter 18 of Part 2 does not apply in relation to a post-cessation receipt if—
(a) the person who would be liable to tax on the receipt was born before 6th April 1917, and
(b) the cessation of the trade occurred before 6th April 2000.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/61 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.