Paragraph 41
In Part 2 of Schedule 4 (index of defined expressions), at the appropriate place insert—
“
the cash basis (in Part 3) section 271D in accordance with GAAP (in Part 3) section 271B ”.
In Part 2 of Schedule 4 (index of defined expressions), at the appropriate place insert—
“
the cash basis (in Part 3) section 271D in accordance with GAAP (in Part 3) section 271B ”.