PART IV U.K. PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER II U.K. INCOME TAX: BASIS OF ASSESSMENT ETC.

Cases III, IV and V U.K.

[F1 64 Case III assessments. U.K.

Income tax under Case III of Schedule D shall be computed on the full amount of the income arising within the year of assessment, and shall be paid on the actual amount of that income, without any deduction.]

Textual Amendments

F1 S. 64 substituted (with effect in accordance with s. 218 of the amending Act) by Finance Act 1994 (c. 9), s. 206 (with Sch. 20)