Section 130A Chapter not to apply where cash basis usedF1
United Kingdom
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.
Annotations
Textual amendments
- F1
S. 130A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 25
Notes on Chapter 9
Textual amendments
- F1
Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}