Statutory Instruments

2017 No. 293

Income Tax

The Income Tax (Relevant Maximum for Calculating Trade Profits on the Cash Basis) Order 2017

Made

7th March 2017

Laid before the House of Commons

8th March 2017

Coming into force

6th April 2017

The Treasury make the following Order in exercise of the power conferred by section 31B(8) of the Income Tax (Trading and Other Income) Act 2005(1).

(1)

2005 c. 5; section 31B was inserted by paragraphs 1 and 5 of Schedule 4 to the Finance Act 2013 (c. 29).