# Finance (No. 2) Act 2017, Paragraph 6


In section 106D (capital receipts), for “(cash basis: capital receipts)” substitute “ (capital receipts under, or after leaving, cash basis) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.