The following sections do not apply in calculating the profits of a trade, profession or vocation on the cash basis—

• sections 149 to 154A (dealers in securities etc),

• section 157 (relief in respect of mineral royalties),

• section 158 (lease premiums etc: reduction of receipts),

• section 159 (ministers of religion),

• section 161 (mineral exploration and access),

• section 162 (payments by persons liable to pool betting duty),

• sections 163 and 164 (intermediaries treated as making employment payments),

• section 164A (managed service companies),

• sections 165 to 168 (waste disposal),

• sections 169 to 172ZE (cemeteries and crematoria).