Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 2 Trades and property businesses: calculation of profits

PART 2 Property businesses: amendments of ITTOIA 2005

28 In section 331 (income charged)—

(a) the existing text becomes subsection (1), and

(b) after that subsection insert—

“(2) This is subject to section 334A (spreading on leaving cash basis and related election).”