28In 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).”
28In 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).”