PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER VI DISCONTINUANCE . . .
Reliefs
107 Treatment of receipts as earned income.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Election for carry-back.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
109 Charge under section 104: relief for individuals born before 6th April 1917.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .