# Finance Act 2013, Paragraph 34


In Chapter 16A (oil activities), before section 225A (and the italic heading preceding it) insert—
“Application of Chapter
Chapter not to apply where cash basis used
225ZH 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/34 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.