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Finance Act 2024

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Changes over time for: Paragraph 41

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CAA 2001U.K.

41In section 66A(6) (persons leaving cash basis)—

(a)in paragraph (a), for “an election under section 25A had effect” substitute “the cash basis applied”;

(b)in paragraph (b), for “such an election does not have effect” substitute “the cash basis does not apply”.

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