# Finance Act 2013, Section 17: Cash basis for small businesses


Schedule 4 contains provision enabling the profits of a trade, profession or vocation to be calculated on the cash basis.

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