{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-19.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/4/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "After section 95 insert—\n“Cash basis accounting\nApplication of Chapter to the cash basis\n95A For rules about receipts that apply only for the purpose of calculating profits on the cash basis, see the following—\nsection 96A (cash basis: capital receipts),\nsection 97A (cash basis: value of trading stock on cessation of trade),\nsection 97B (cash basis: value of work in progress on cessation of profession or vocation).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/19",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}