31In section 783AE (full relief: introduction), in subsection (3)—
(a)for paragraph (a) substitute—
“(a)the cash basis applies for the tax year in relation to one or more of the trades mentioned in subsection (2)(a);”;
(b)in paragraph (b)—
(i)for “25A” substitute “25C(1)”;
(ii)at the end insert “in relation to one or more of the trades mentioned in paragraph (a)”;
(c)omit paragraphs (c) and (d).