Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter IV Changes for Facilitating Self-Assessment
Assessment under Cases I and II of Schedule D
F1200 Assessment on current year basis.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1201 Basis of assessment at commencement.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1202 Change of basis period.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1203 Conditions for such a change.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1204 Basis of assessment on discontinuance.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1205 Overlap profits and overlap losses.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .