Income and Corporation Taxes Act 1988

[F1 69 Case VI assessments. U.K.

Income tax under Case VI of Schedule D shall be computed on the full amount of the profits or gains arising in the year of assessment.]

Textual Amendments

F1 S. 69 substituted (with effect in accordance with s. 218 of the amending Act) by Finance Act 1994 (c. 9), s. 208 (with Sch. 20)