Part 2Trading income
F2Chapter 6ATrade profits: amounts not reflecting commercial transactions
Annotations:
Amendments (Textual)
106DCapital receipts
Section 106C does not apply in relation to the relevant act if subsection (4) or (5) of section 96A F1(capital receipts under, or after leaving, cash basis) applies in relation to that act.
Pt. 2 Ch. 6A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 23