Chapter 7 Capital
- 110Capital limit
- 111Calculation of capital
- 112Income treated as capital
- 113Calculation of capital in the United Kingdom
- 114Calculation of capital outside the United Kingdom
- 115Notional capital
- 116Diminishing notional capital rule
- 117Capital jointly held
- 118Calculation of tariff income from capital
Notes on the whole SI
Textual amendments
- F1
Section 3(3) is cited for the power to prescribe a payment under paragraph (b) of the definition of “pension payment”.
- F2
Section 22 is cited insofar as it relates to paragraphs 1 to 3, 6, 7, 8(1), 9 and 10 of Schedule 2.
- F3
Section 24(1) is cited for the definition of “employment” and “employed”, “period of limited capability for work”, “prescribed”, “regulations” and “week”.
- F4
Paragraph 6(5) of Schedule 1 is cited for the definition of “couple”, “education” and “remunerative work”.
- F5
- F6
- F7