The following provisions apply if:
(1) a person carrying on a trade, profession, vocation1 or property business ('the business') leaves the cash basis in a chargeable period;
(2) the person has incurred expenditure at a time when the profits of the business are calculated on the cash basis;
(3) some or all of the expenditure was brought into account in calculating the profits of the business on the cash basis; and
(4) the expenditure would have been qualifying expenditure if the profits of the business had not been calculated on the cash basis at the time the expenditure was
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