Amendments of other provisionsU.K.
33In section 805 (meaning of “qualifying care receipts”), in subsection (4), for paragraph (b) substitute—
“(b)the profits of the trade are required under section 24A to be calculated on the cash basis.”
33In section 805 (meaning of “qualifying care receipts”), in subsection (4), for paragraph (b) substitute—
“(b)the profits of the trade are required under section 24A to be calculated on the cash basis.”