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).