Part 4 Commencement and Transitional Provision
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 4 Commencement and Transitional Provision

64

(1)     The amendments made by this Schedule have effect for the tax year 2017–18 and subsequent tax years.

(2)     If—

(a)     disregarding this sub-paragraph, under section 33A of ITTOIA 2005, as inserted by paragraph 2 of Part 1, a deduction would not be allowed in calculating the profits of a trade, profession or vocation on the cash basis for the tax year 2017–18, but

(b)     if the amendment made by paragraph 2 were not

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