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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 95A
Alternative versions:
- 17/07/2013- Amendment
- 16/11/2017- Amendment
- 16/11/2017
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Point in time view as at 16/11/2017.
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 95A.
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[F195AApplication of Chapter to the cash basisU.K.
This section has no associated Explanatory Notes
[F2(1)]For rules about receipts that apply only for the purpose of calculating profits on the cash basis, see the following—
F3...
section 97A (cash basis: value of trading stock on cessation of trade),
section 97B (cash basis: value of work in progress on cessation of profession or vocation).]
[F4(2)Section 96A makes provision about capital receipts in certain cases where the profits of a trade are calculated on the cash basis or have previously been calculated on the cash basis (and see also section 96B).]
Textual Amendments
F1S. 95A 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. 19
F2S. 95A(1): s. 95A renumbered as s. 95A(1) (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 3(a)
F3Words in s. 95A(1) omitted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 3(b)
F4S. 95A(2) inserted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 3(c)
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