{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-27.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/10/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Amendments of other provisions",
  "text": "In section 239A (spreading on leaving cash basis), in subsection (1)—\n(a) in paragraph (a), for “an election under section 25A (cash basis for small businesses) has effect” substitute “the cash basis applies”;\n(b) in paragraph (b), for “no such election has effect” substitute “the cash basis does not apply”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/27",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}