Chapter 7 Capital

1. 60Calculation of capital
2. 61Income treated as capital: persons who are not pensioners
3. 62Calculation of capital in the United Kingdom
4. 63Calculation of capital outside the United Kingdom
5. 64Notional capital
6. 65Diminishing notional capital rule: pensioners
7. 66Diminishing notional capital rule: persons who are not pensioners
8. 67Capital jointly held
9. 68Calculation of tariff income from capital: pensioners
10. 69Calculation of tariff income from capital: persons who are not pensioners