# Finance Act 2013, Paragraph 22


(1) Section 105 (industrial development grants) is amended as follows.
(2) In subsection (2), at the end of paragraph (a) insert “ (but see subsection (2A)) ”.
(3) After that subsection insert—
“(2A) Subsection (2)(a) is to be disregarded in calculating the profits of a trade on the cash basis.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.