Paragraph 23 I1
Northern Ireland
Any capital which by virtue of regulation 38 or 61 is to be treated as income.
Annotations
Commencement
- I1
Sch. 7 para. 23 in operation at 20.11.2006, see reg. 1(1)
Notes on Schedule 7
Modifications
- C1
Sch. 7 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(4)