[31F Overview of rest of Part 2 as it applies to cash basis]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Overview of rest of Part 2]

[31F  Overview of rest of Part 2 as it applies to cash basis]

[(1)     For provision about the application of Chapters 4 to 6 (rules about deductions and receipts) in relation to the cash basis, see sections 32A,

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