{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-227A",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-227A.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/227A",
  "kind": "section",
  "number": "227A",
  "heading": "Application of Chapter where cash basis used",
  "text": "(1) This Chapter applies if—\n(a) the cash basis does apply in relation to a trade for a tax year but does not apply in relation to the trade for the following tax year.\n(b) the cash basis does not apply in relation to a trade for a tax year but does apply in relation to the trade for the following tax year.\n(2) But this Chapter does not apply to income which is charged in accordance with section 832.\n(3) This section is subject to section 227C (application of Chapter where section 227B applies).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 227A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 36"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 227A(1)(a) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 25(a), 47 (with Sch. 10 paras. 48-50)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 227A(1)(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 25(b), 47 (with Sch. 10 paras. 48-50)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 227A(3) inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/227A",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}