SCHEDULES

SCHEDULE 4 U.K.Cash basis for small businesses

PART 1 U.K.Main provisions

Compensation for compulsory slaughter of animal U.K.

33 U.K.In Chapter 16ZA (compensation for compulsory slaughter of animal), after section 225ZA insert—

“225ZAA Chapter not to apply where cash basis used

Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.”