# Finance Act 2024, Paragraph 27: Amendments of other provisions

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

In section 239A (spreading on leaving cash basis), in subsection (1)—
(a) in paragraph (a), for “an election under section 25A (cash basis for small businesses) has effect” substitute “the cash basis applies”;
(b) in paragraph (b), for “no such election has effect” substitute “the cash basis does not apply”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.