Part 1 Main provisions
- Introductory
- Eligibility to calculate profits on cash basis
- Rules restricting deductions
- Rules allowing deductions
- Receipts
- Amounts not reflecting commercial transactions
- Herd basis rules
- Sound recordings
- Telecommunication rights
- Long funding leases
- Specific trades
- Changes in trading stock
- Unremittable amounts
- Disposal and acquisition of know-how
- Averaging profits of farmers and creative artists
- Compensation for compulsory slaughter of animal
- Oil activities
- Adjustment income
- Adjustments for capital allowances
- Post-cessation receipts
- Rent-a-room relief
- Qualifying care relief