PART IVU.K. PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER IVU.K. PROVISIONS SUPPLEMENTARY TO CHAPTERS II AND III
73 Single assessments for purposes of Cases III, IV and V.U.K.
M1Except as otherwise provided by the Tax Acts all income in respect of which a person is chargeable to tax under Case III, IV or V of Schedule D may respectively be assessed and charged in one sum.