# Finance Act 2013, Schedule 4: Cash basis for small businesses




---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.