# Finance Act 2013, Paragraph 17


In section 94A (costs of setting up SAYE option scheme or CSOP scheme), after subsection (4) insert—
“(5) But subsection (4) does not apply in calculating the profits of a trade on the cash basis.”

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.