For provision about the application of Chapters 4 to 6 (rules about deductions and receipts) in relation to the cash basis, see sections 32A, 56A and 95A.

For provision about the application of Chapter 11 (trade profits: other specific trades) in relation to the cash basis, see section 148K.

The following Chapters apply only where profits are calculated on the cash basis—

• Chapter 6A (trade profits: amounts not reflecting commercial transactions),

• Chapter 17A (cash basis: adjustments for capital allowances).

The following Chapters do not apply in relation to the cash basis—

• Chapter 8 (trade profits: herd basis rules),

• Chapter 9 (trade profits: sound recordings),

• Chapter 10 (trade profits: certain telecommunication rights),

• Chapter 10A (leases of plant or machinery: special rules for long funding leases),

• Chapter 11A (trade profits: changes in trading stock),

• Chapter 13 (deductions from profits: unremittable amounts),

• Chapter 14 (disposal and acquisition of know-how),

• Chapter 16 (averaging profits of farmers and creative artists),

• Chapter 16ZA (compensation for compulsory slaughter of animal),

• Chapter 16A (oil activities).