Part 1 Main amendments of ITTOIA 2005 United Kingdom 1Paragraph 1 2Chapter 2 (income taxed as trade profits) 3Chapter 2 (income taxed as trade profits) 4Chapter 3A (trade profits: cash basis) 5Chapter 3A (trade profits: cash basis) 6Chapter 3A (trade profits: cash basis) 7Chapter 3A (trade profits: cash basis) 8Chapter 15 (basis periods) Part 1