[F1[F2Application of ChapterU.K.
Textual Amendments
F1Pt. 2 Ch. 16A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 1 para. 2 (with Sch. 9 paras. 1-9, 22)
F2S. 225ZH and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 34
225ZHChapter not to apply where cash basis usedU.K.
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.]]