# Finance (No. 2) Act 2017, Section 16: Calculation of profits of trades and property businesses


Schedule 2 contains provision about the calculation of the profits of a trade, profession or vocation or a property business, in particular the calculation of profits on the cash basis.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/16 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.