3In section 95A (application of Chapter 6 of Part 2 (trade profits: receipts) to the cash basis)—
(a)the existing text becomes subsection (1),
(b)in that subsection, omit the entry relating to section 96A, and
(c)after that subsection insert—
“(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).”