Section 25A Cash basis for small businessesF1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
S. 25A omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 4, 47 (with Sch. 10 paras. 48-50)
Notes on Basis of accounting
Textual amendments
- F1
S. 24A and cross-heading inserted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 2, 47 (with Sch. 10 paras. 48-50)