# Finance Act 2013, Paragraph 16


In section 72 (payroll deduction schemes: contributions to agents' expenses), after subsection (2) insert—
“(2A) In calculating the profits of the employer's trade on the cash basis, subsection (2) has effect as if paragraph (b) were omitted.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.