http://www.legislation.gov.uk/ukpga/2005/5/notes/division/5/2/19/2Income taxTaxLegal servicesLegislationIncomeExplanatory Notes to Income Tax (Trading and Other Income) Act 2005Inland RevenueKing's Printer of Acts of Parliament2020-04-20Income Tax (Trading and Other Income) Act 2005524 March 2005Commentary on SectionsPart 2: Trading incomeChapter 18: Post-cessation receiptsSection 241: Professions and vocations977This section makes it unnecessary to specify repeatedly that the rules in this Chapter apply to a profession or vocation as well as a trade. It is new.