Paragraph 21

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

Sch. 5 para. 15(1A) words substituted by Social Security 2026 reg. 3(5)(a)
Sch. 5 para. 15(1A) words inserted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(a)
Sch. 5 para. 15(2)-(5) words substituted by Social Security 2026 reg. 3(5)(b)
Sch. 5 para. 15(2)-(5) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(b)
Sch. 5 para. 15(6) words substituted by Social Security 2026 reg. 3(5)(b)
Sch. 5 para. 15(6) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(b)

Where a capital asset is held in a currency other than sterling, any banking charge or commission payable in converting that capital into sterling.