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Chapter VI CAPITAL

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

  1. 45Capital limit
  2. 46Calculation of capital
  3. 47Disregard of capital of child or young person
  4. 48Income treated as capital
  5. 49Calculation of capital in the United Kingdom
  6. 50Calculation of capital outside the United Kingdom
  7. 51Notional capital
  8. 52Capital jointly held
  9. 53Calculation of tariff income from capital