# Income Tax (Trading and Other Income) Act 2005, Section 95A: Application of Chapter to the cash basis

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

(1) For rules about receipts that apply only for the purpose of calculating profits on the cash basis, see the following—
...
section 97A (cash basis: value of trading stock on cessation of trade),
section 97B (cash basis: value of work in progress on cessation of profession or vocation).
(2) Section 96A makes provision about capital receipts in certain cases where the profits of a trade are calculated on the cash basis or have previously been calculated on the cash basis (and see also section 96B).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/95A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-95A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.