# Finance Act 2013, Paragraph 26


In Chapter 10 (trade profits: certain telecommunication rights), before section 145 insert—
“Chapter not to apply where cash basis used
144A Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.