283(1)  Section 284 (transfer of rights if transferee does not carry on UK property business) treats certain amounts as being, or not being, post-cessation receipts for the purposes of this Chapter.

283(2)  The following provisions (which treat certain amounts as post-cessation receipts) apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business)–

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

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

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