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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 2
- PART 2
- Paragraph 22
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22After section 276 insert—
“276AApplication of Chapter to property businesses using cash basis
The following provisions of this Chapter do not apply in calculating the profits of a property business on the cash basis—
(a)sections 291 to 294 (tenants under taxed leases: deductions), and
(b)sections 296 and 298 (ICTA modifications).”
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