BIM80525 - Post-cessation receipts: receipts not chargeable under ICTA88/S104

The following receipts are not chargeable under ICTA88/S104:

1. Sums ’otherwise chargeable to tax' (see, in this connection, BIM80515).
   
   
2. Sums chargeable under ICTA88/S103 (see BIM80505 onwards).
   
   
3. Income arising abroad and received by a non-resident or by a person acting on his behalf.
   
   
4. Lump sums paid to the personal representatives of a deceased author for the assignment by them of literary etc copyright.