# Finance Act 2013, Paragraph 27


In Chapter 10A (leases of plant or machinery: special rules for long funding leases), before section 148A (and the italic heading preceding it) insert—
“Application of Chapter
Chapter not to apply where cash basis used
148ZA 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/27 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.