# Finance Act 2024, Paragraph 31: Amendments of other provisions

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

In section 783AE (full relief: introduction), in subsection (3)—
(a) for paragraph (a) substitute—
“(a) the cash basis applies for the tax year in relation to one or more of the trades mentioned in subsection (2)(a);”;
(b) in paragraph (b)—
(i) for “25A” substitute “25C(1)”;
(ii) at the end insert “in relation to one or more of the trades mentioned in paragraph (a)”;
(c) omit paragraphs (c) and (d).

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.