Section 17: Cash basis for small businesses

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 16: Limit on income tax reliefs
- Section 18: Deductions allowable at a fixed rate

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 4 contains provision enabling the profits of a trade, profession or vocation to be calculated on the cash basis.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.