# Finance (No. 2) Act 2017, Paragraph 28


In section 331 (income charged)—
(a) the existing text becomes subsection (1), and
(b) after that subsection insert—
“(2) This is subject to section 334A (spreading on leaving cash basis and related election).”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.