# Finance Act 2024, Paragraph 23: Amendments of other provisions

Extent: E+W+S+N.I.

In section 97A (cash basis: value of trading stock on cessation of trade), in subsection (1)(b), for “an election under section 25A (cash basis for small business) has effect” substitute “the cash basis applies”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.