# Finance Act 2024, Paragraph 33: Amendments of other provisions

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

In section 805 (meaning of “qualifying care receipts”), in subsection (4), 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/33 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.