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Paragraph 25 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 capital which under regulation 104, 106(1) or 136 (capital treated as income, modifications in respect of children and young persons and treatment of student loans) is to be treated as income.

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Commencement

I1

Sch. 7 para. 25 in operation at 7.10.1996, see reg. 1(1)