Schedules

Schedule 10Calculation of trade profits etc

Part 2Minor and consequential amendments

Chapter 1Amendments of ITTOIA 2005

17Amendments of other provisions

In section 32A (application of Chapter 4 of Part 2 to the cash basis), in subsection (2)—

a

omit “the following—”, and

b

omit the words from “section 51A” to the end.