# Income Tax (Trading and Other Income) Act 2005, Section 227A: Application of Chapter where cash basis used

Extent: E+W+S+N.I.

(1) This Chapter applies if—
(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.
(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.
(2) But this Chapter does not apply to income which is charged in accordance with section 832.
(3) This section is subject to section 227C (application of Chapter where section 227B applies).

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/227A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-227A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.