# Finance Act 2013, Paragraph 31


In Chapter 14 (disposal and acquisition of know-how), before section 192 insert—
“Chapter not to apply where cash basis used
191A 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/31 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.