PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER II INCOME TAX: BASIS OF ASSESSMENT ETC.
Cases I and II
61 Basis of assessment at commencement.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .