{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-33.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/10/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": "Amendments of other provisions",
  "text": "In section 805 (meaning of “qualifying care receipts”), in subsection (4), for paragraph (b) substitute—\n“(b) the profits of the trade are required under section 24A to be calculated on the cash basis.”",
  "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/33",
    "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."
}