# Finance (No. 2) Act 2017, Paragraph 22


After section 276 insert—
“Application of Chapter to property businesses using cash basis
276A The following provisions of this Chapter do not apply in calculating the profits of a property business on the cash basis—
(a) sections 291 to 294 (tenants under taxed leases: deductions), and
(b) sections 296 and 298 (ICTA modifications).”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.