Section 148ZA Chapter not to apply where cash basis usedF1F2
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 10A, (ss 148A-148J) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 81, Sch. 8 para. 13
- F2
S. 148ZA and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 27