Paragraph 31
In Chapter 14 (disposal and acquisition of know-how), before section 192 insert—
“Chapter not to apply where cash basis used
191ANothing in this Chapter applies in calculating the profits of a trade on the cash basis.”
In Chapter 14 (disposal and acquisition of know-how), before section 192 insert—
“Chapter not to apply where cash basis used
191ANothing in this Chapter applies in calculating the profits of a trade on the cash basis.”