PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER II INCOME TAX: BASIS OF ASSESSMENT ETC.
Cases I and II
62AF2 Conditions for such a change.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .