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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 4
- PART 1
- Paragraph 28
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28In Chapter 11 (trade profits: other specific trades), before section 149 (and the italic heading preceding it) insert—
“Cash basis accounting
148KApplication of Chapter to the cash basis
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).”
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