# Finance Act 2024, Paragraph 4: Introduction of cash basis default

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

Omit section 25A (cash basis for small businesses).

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.