# Income Tax (Trading and Other Income) Act 2005, Section 256: Treatment of post-cessation receipts

Extent: E+W+S+N.I.

(1) This section applies if—
(a) an individual has permanently ceased to carry on a trade, and
(b) the income arising to the individual from the trade was . . . relevant UK earnings within section 189(2)(b) of FA 2004.
(2) Any post-cessation receipts arising to the individual from the trade are similarly . . . relevant UK earnings.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/256 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.