# Income Tax (Trading and Other Income) Act 2005, Section 106D: Capital receipts

Extent: E+W+S+N.I.

Section 106C does not apply in relation to the relevant act if subsection (4) or (5) of section 96A (capital receipts under, or after leaving, cash basis) applies in relation to that act.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/106D (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-106D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.