[271D Calculation of profits on the cash basis]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[271D  Calculation of profits on the cash basis]

[(1)     In this Part, references to calculating the profits of a property business on the cash basis are to calculating the profits in accordance with subsections (2) and (3).

(2)     In calculating the profits, receipts of the

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