Section 172AA Chapter not to apply where cash basis usedF1F2
United Kingdom
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 11A inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 2
- F2
S. 172AA inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 29