Section 276A Application of Chapter to property businesses using cash basisF1
The following provisions of this Chapter do not apply in calculating the profits of a property business on the cash basis—
(a)
sections 291 to 294 (tenants under taxed leases: deductions), and
(b)
sections 296 and 298 (ICTA modifications).
Annotations
Textual amendments
- F1
S. 276A inserted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 22