Commentary on Sections Overview Overview Section 250: Receipts relating to post-cessation expenditure
999.This section sets out what happens if relief has been claimed for post-cessation expenditure and there is a recovery. It is based on section 109A(3) of ICTA.
1000.Subsection (2) sets out the sorts of expenditure for which relief may have been claimed and which sums are treated as post-cessation receipts.