SCHEDULES
SCHEDULE 4Cash basis for small businesses
PART 2Consequential amendments
ITTOIA 2005
51
Omit section 160 of ITTOIA 2005 (cash basis of calculation for barristers and advocates in early years of practice).
Omit section 160 of ITTOIA 2005 (cash basis of calculation for barristers and advocates in early years of practice).