Amendments of other provisions
32In section 786 (meaning of “rent-a-room receipts”), in subsection (5), for paragraph (b) substitute—
“(b)the profits of the trade are required under section 24A to be calculated on the cash basis.”
32In section 786 (meaning of “rent-a-room receipts”), in subsection (5), for paragraph (b) substitute—
“(b)the profits of the trade are required under section 24A to be calculated on the cash basis.”