Section 349 Charge to tax on post-cessation receipts
Income tax is charged on post-cessation receipts arising from a UK property business.
Notes on Chapter 10
Modifications
- C1
Pt. 3 Ch. 10 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(a)