PART II RETURNS OF INCOME AND GAINS
Income tax
9DF1Choice between different Cases of Schedule D
1
Where in the case of a return under section 8 or 8A of this Act—
a
alternative methods are allowed by the Tax Acts for bringing amounts into charge to tax,
b
the return is made using one of those methods but could have been made using an alternative method, and
c
an officer of the Board determines which of the alternative methods is to be used,
the officer’s determination is final and conclusive, for the purposes of any enquiry into the return, as to the basis of charge to be used.
2
For the purposes of this section the cases where the Tax Acts allow alternative methods for bringing amounts into charge to tax are where they may be brought into charge either—
a
in computing profits chargeable to tax under Case I or II of Schedule D, or
b
as amounts within Case III, IV or V of that Schedule.