Chapter 7 Capital

England, Wales and Scotland

1. 63Calculation of capital
2. 64Income treated as capital: persons who are not pensioners
3. 65Calculation of capital in the United Kingdom
4. 66Calculation of capital outside the United Kingdom
5. 67Notional capital
6. 68Diminishing notional capital rule: pensioners
7. 69Diminishing notional capital rule: persons who are not pensioners
8. 70Capital jointly held
9. 71Calculation of tariff income from capital: pensioners
10. 72Calculation of tariff income from capital: persons who are not pensioners