http://www.legislation.gov.uk/id/ukpga/2017/32

SCHEDULES

SCHEDULE 2Trades and property businesses: calculation of profits

PART 1Trades etc: amendments of ITTOIA 2005

10

In section 786(6) (meaning of “rent-a-room receipts”), for “(capital receipts)” substitute “ (capital receipts under, or after leaving, cash basis) ”.