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Paragraph 35 I1

Northern Ireland

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

Any payment of income which under regulation 112 (income treated as capital) is to be treated as capital.

Annotations

Commencement

I1

Sch. 8 para. 35 in operation at 27.10.2008, see reg. 1(1)