# Finance Act 2024, Paragraph 32: Amendments of other provisions

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

In section 786 (meaning of “rent-a-room receipts”), in subsection (5), for paragraph (b) substitute—
“(b) the profits of the trade are required under section 24A to be calculated on the cash basis.”

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.