# Finance Act 2013, Paragraph 50


In section 56 of ITTOIA 2005 (rules allowing deductions: professions and vocations), after “marks)” insert “ and section 97A (cash basis: value of trading stock on cessation of trade) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.