Related Commentary  

191(1)  The following provisions treat certain amounts as post-cessation receipts for the purposes of this Part–

section 82(6) (contributions to local enterprise organisations or urban regeneration companies),

section 101(3) (distribution of assets of mutual concerns),

section 108(3) (receipt of benefits by donor or connected person),

section 192 (debts paid after cessation),

section 193 (debts released after cessation), as qualified, where appropriate, by section 56(4) (car hire),

section 194 (transfer of rights if transferee does not carry on trade), and

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