PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER VI DISCONTINUANCE F6. . .

Annotations:
Amendments (Textual)
F6

Words in Pt. 4 Ch. 6 heading repealed (with application in accordance with Sch. 27 Pt. 3(6) Note of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(6)

Case VI charges on receipts

103 Receipts after discontinuance: earnings basis charge and related charge affecting conventional basis.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

104 Conventional basis: general charge on receipts after discontinuance F2. . . .

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

105 Allowable deductions.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

106 Application of charges where rights to payments transferred.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .