F125ACash basis for small businessesU.K.
This
adran has no associated
Nodiadau Esboniadol
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 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)