Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- 33Determination of capital
- 34Disregard of capital of child or young person
- 35Income treated as capital
- 36Determination of capital in the United Kingdom
- 37Determination of capital outside the United Kingdom
- 38Notional capital
- 39Capital jointly held
- 40Determination of tariff income from capital