248 Debts paid after cessation
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Sums treated as post-cessation receipts

248  Debts paid after cessation

(1)     Subsection (2) applies if, in calculating the profits of a trade for income or corporation tax purposes, a deduction is made in respect of a debt under—

(a)

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