Section 106B Application of ChapterF1
This Chapter applies in calculating the profits of a person's trade for a period on the cash basis.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 6A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 23