# Finance Act 2024, Paragraph 28: Amendments of other provisions

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

In section 240B (meaning of “entering the cash basis”)—
(a) in paragraph (a), for “an election under section 25A has effect” substitute “the cash basis applies”;
(b) in paragraph (b), for “such an election does not have effect” substitute “the cash basis does not apply”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.