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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 10 Trade profits: certain telecommunication rights

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Section 144A Chapter not to apply where cash basis used
Section 145 Professions and vocations
Section 146 Meaning of “relevant telecommunication right”
Section 147 Expenditure and receipts treated as revenue in nature
Section 148 Credits or debits arising from revaluation

Chapter 10 · Trade profits: certain telecommunication rights
Chapter not to apply where cash basis used

Section 144A | 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.