Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 4 U.K. Cash basis for small businesses

PART 1 U.K. Main provisions

Rules allowing deductions U.K.

17 U.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.”