OpenLegislation

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

  1. 33Determination of capital
  2. 34Disregard of capital of child or young person
  3. 35Income treated as capital
  4. 36Determination of capital in the United Kingdom
  5. 37Determination of capital outside the United Kingdom
  6. 38Notional capital
  7. 39Capital jointly held
  8. 40Determination of tariff income from capital