Schedules
Schedule 10Calculation of trade profits etc
Part 2Minor and consequential amendments
Chapter 1Amendments of ITTOIA 2005
22Amendments of other provisions
Section 96B (section 96A: supplementary provision), in subsection (3)—
a
in paragraph (a), for “an election under section 25A has effect” substitute “the cash basis applies”
;
b
in paragraph (b), for “no such election had effect” substitute “the cash basis did not apply”
.