Paragraph 8

United Kingdom

In section 635 (capital sums charge: amount of available income)—

(a)

in subsections (2) and (3)(d)(i), omit “unprotected”;

(b)

for subsection (5) substitute—

“(5)

See also section 643ZB(2) (which provides for certain income not to be counted towards available income for the purposes of this section).”