PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER II INCOME TAX: BASIS OF ASSESSMENT ETC.
Cases III, IV and V
64 Case III assessments.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65 Cases IV and V assessments: general.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
65AF10 Case V income from land outside UK: income tax.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66 Special rules for fresh income.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67 Special rules where source of income disposed of or yield ceases.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68 Special rules where property etc. situated in Republic of Ireland.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68AF11Share incentive plans: application of section 68B
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68BShare incentive plans: cash dividends and dividend shares
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68CShare incentive plans: interpretation
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .