# Finance (No. 2) Act 2017, Paragraph 24


(1) Section 635 (capital sums treated under section 633 as income: meaning of “available income”) is amended as follows.
(2) In subsection (2), before “income” insert “ unprotected ”.
(3) After subsection (4) insert—
“(5) In subsection (2) “unprotected income” means income which is not protected foreign-source income, and sections 628A(2) to (13) and 628B (meaning of “protected foreign-source income”) have effect also for this purpose.”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/8/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.