PIM4471 - Property allowance: contents: other considerations: post-cessation receipts
Receipts accruing after a property business has ceased (바카라 사이트˜post cessation receipts바카라 사이트™) are not relievable receipts for the purposes of the property allowance. As such, the property allowance cannot be used for post cessation receipts.
For more info on when a property business ceases and post cessation receipts please see PIM2500 onwards.