# Finance Act 2013, Paragraph 32


In Chapter 16 (averaging profits of farmers and creative artists), after section 221 insert—
“Claim not available where cash basis used
221A 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/32 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.