[F1[F2225ZAAChapter 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
F1Pt. 2 Ch. 16ZA inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 6 (with art. 9)
F2S. 225ZAA inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 33