# Finance Act 2013, Paragraph 19


After section 95 insert—
“Cash basis accounting
Application of Chapter to the cash basis
95A For rules about receipts that apply only for the purpose of calculating profits on the cash basis, see the following—
section 96A (cash basis: capital receipts),
section 97A (cash basis: value of trading stock on cessation of trade),
section 97B (cash basis: value of work in progress on cessation of profession or vocation).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.