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Finance Act 2013

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Changes over time for: Paragraph 17

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There are currently no known outstanding effects for the Finance Act 2013, Paragraph 17. Help about Changes to Legislation

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17U.K.In section 94A (costs of setting up SAYE option scheme or CSOP scheme), after subsection (4) insert—

“(5)But subsection (4) does not apply in calculating the profits of a trade on the cash basis.”

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