Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 4 U.K. Cash basis for small businesses

PART 2 U.K. Consequential amendments

ITTOIA 2005 U.K.

53 U.K. In Part 2 of Schedule 4 to ITTOIA 2005 (index of defined expressions), at the appropriate place insert—

“the cash basis (in Part 2)	section 25A”;
“entering the cash basis (in Chapter 17A of Part 2)	section 240B”.