Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

75Case V: basis of assessment Summary Income arising from rents and easements is chargeable to tax under Case V of Schedule D. All such income is treated as arising from a single source and the...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.