Part 2

Trading income
Chapter 3A

Trade profits: cash basis
...

Conditions to be met for profits to be calculated on cash basis
31A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 Ch. 3A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 5
S. 31A and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 6(a), 47 (with Sch. 10 paras. 48-50)