The introduction of the ‘cash basis for small businesses’ from 2013–14 (see ¶206-481ff.) means that the alternative basis of calculating profits for barristers and advocates formerly in ITTOIA 2005, s. 160 has been repealed and thus the spreading provisions described below have also been repealed (FA 2013, Sch. 4, para. 52). However, the spreading provisions do still apply to any individual whose profits for a period of account ending in or before the 2012–13 tax year have been calculated in accordance with former ITTOIA 2005, s. 160 (FA 2013, Sch. 4, para. 57(2)).

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