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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

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Section 130 Expenditure to which this Chapter applies
Section 130A Chapter not to apply where cash basis used
Section 131 Meaning of “film” and related expressions
Section 132 Meaning of “original master version” and “certified master version”
Section 133 Meaning of “relevant period”

Introduction
Chapter not to apply where cash basis used

Section 130A | Chapter not to apply where cash basis used

From legislation.gov.uk

Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.