BIM80701 - Post-cessation receipts: Individual born before 6 April 1917 - relief under ICTA88/S109

ICTA88/S109 affords partial relief from tax to an individual (including a partner), or his personal representative, in certain cases where liability arises under ICTA88/S104 (1)-(3) or (4) and (5) (BIM80520 onwards). It does not apply to sums chargeable under ICTA88/S103.