# Income Tax (Trading and Other Income) Act 2005, Section 31F: Overview of rest of Part 2 as it applies to cash basis


(1) For provision about the application of Chapters 4 to 6 (rules about deductions and receipts) in relation to the cash basis, see sections 32A, 56A and 95A.
(2) For provision about the application of Chapter 11 (trade profits: other specific trades) in relation to the cash basis, see section 148K.
(3) The following Chapters apply only where profits are calculated on the cash basis—
Chapter 6A (trade profits: amounts not reflecting commercial transactions),
Chapter 17A (cash basis: adjustments for capital allowances).
(4) The following Chapters do not apply in relation to the cash basis—
Chapter 8 (trade profits: herd basis rules),
Chapter 9 (trade profits: sound recordings),
Chapter 10 (trade profits: certain telecommunication rights),
Chapter 10A (leases of plant or machinery: special rules for long funding leases),
Chapter 11A (trade profits: changes in trading stock),
Chapter 13 (deductions from profits: unremittable amounts),
Chapter 14 (disposal and acquisition of know-how),
Chapter 16 (averaging profits of farmers and creative artists),
Chapter 16ZA (compensation for compulsory slaughter of animal),
Chapter 16A (oil activities).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/31F (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-31F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.