Paragraph 23 I1
England and Wales
Except in the case of income from capital specified in Part 2 of Schedule 6 (capital disregards), any actual income from capital.
Annotations
Commencement
- I1
Sch. 5 para. 23 in force at 27.11.2012, see reg. 1(1)
Notes on Schedule 5
Footnotes
- f1
-
And see also paragraph 17 of Schedule 1.