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Paragraph 30 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Any payment of income which by virtue of regulation 31 (income treated as capital) is to be treated as capital.

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Commencement

I1

Sch. 4 para. 30 in force at 1.4.1993, see reg. 1(b)