Where a claim for relief is made for a post-cessation payment made in respect of a trade under ITA 2007, s. 96 (see ¶262-750ff.), or a property business under ITA 2007, s. 125 (see ¶303-230) the claimant may set any amount remaining unrelieved after that claim against capital gains in the tax year for which the relief is claimed, i.e. the year in which the payment is made.

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