# Finance Act 2024, Paragraph 24: Amendments of other provisions

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

In section 97B (cash basis: value of work in progress on cessation of profession or vocation), 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/24 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.