# Income Tax (Trading and Other Income) Act 2005, Section 276A: Application of Chapter to property businesses using cash basis


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).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/276A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-276A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.