Sections 458, 866 and 867.
1. By or for every person carrying on any trade or exercising any profession to be charged under Schedule D.
The amount of the profits or gains thereof arising within the year of assessment.
2. By every person entitled to profits of an uncertain value not before stated, or any interest, annuity, annual payment, discount or dividend, to be charged under Schedule D.
The full amount of the profits or gains arising therefrom within the year of assessment.
3. By every person entitled to or receiving income from securities or possessions out of the state to be charged under Schedule D.
(1) The full amount arising within the year of assessment, and the amount of every deduction or allowance claimed in respect thereof, together with the particulars of such deduction and the grounds for claiming such allowance; or
(2) In the case of any such person who satisfies the Revenue Commissioners that he or she is not domiciled in the State, or that being a citizen of Ireland
…