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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 13 Deductions from profits: unremittable amounts

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Section 187 Professions and vocations
Section 188 Application of Chapter
Section 188A Chapter not to apply where cash basis used
Section 189 Relief for unremittable amounts
Section 190 Restrictions on relief
Section 191 Withdrawal of relief

Chapter 13 · Deductions from profits: unremittable amounts
Chapter not to apply where cash basis used

Section 188A | 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.