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Paragraph 34 I1

Northern Ireland Not yet in force

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

Any payment of income which under regulation 110 (income treated as capital) is to be treated as capital.

Annotations

Commencement

I1

Sch. 6 para. 34 in operation at 7.10.1996, see reg. 1(1)