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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F462A Conditions for such a change.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
63 Basis of assessment on discontinuance.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F763A Overlap profits and overlap losses.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .