Section 221A Claim not available 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. 221A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 32