[F1144AChapter not to apply where cash basis usedU.K.
This section has no associated Explanatory Notes
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.]
Textual Amendments
F1S. 144A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 26