SCHEDULES

SCHEDULE 2 U.K.Trades and property businesses: calculation of profits

PART 2 U.K.Property businesses: amendments of ITTOIA 2005

41 U.K.In Part 2 of Schedule 4 (index of defined expressions), at the appropriate place insert—

“the cash basis (in Part 3)	section 271D
in accordance with GAAP (in Part 3)	section 271B”.