PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER II INCOME TAX: BASIS OF ASSESSMENT ETC.
Cases I and II
60 Assessment on current year basis.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
61 Basis of assessment at commencement.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
62 Change of basis period.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
62AF7 Conditions for such a change.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
63 Basis of assessment on discontinuance.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
63AF8 Overlap profits and overlap losses.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases III, IV and V
64 Case III assessments.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65 Cases IV and V assessments: general.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65AF18 Case V income from land outside UK: income tax.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66 Special rules for fresh income.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67 Special rules where source of income disposed of or yield ceases.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68 Special rules where property etc. situated in Republic of Ireland.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68AF19Share incentive plans: application of section 68B
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68BShare incentive plans: cash dividends and dividend shares
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68CShare incentive plans: interpretation
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Case VI
69 Case VI assessments.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .