Part 2Trading income
F1Chapter 11ATrade profits: changes in trading stock
Annotations:
Amendments (Textual)
Introduction
172AAF2Chapter not to apply where cash basis used
Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.
Pt. 2 Ch. 11A inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 2