xmlns:atom="http://www.w3.org/2005/Atom"
12. In regulation 48 (income treated as capital) –
(a)paragraphs (8)(1) and (10)(b)(2) shall be omitted, and
(b)in paragraph (10)(a) for “or to a member of the family” there shall be substituted “or to the partner”.
Paragraph (8) was substituted by regulation 4(1) and (2)(a) of S.R. 1997 No. 331
Paragraph (10) was added by regulation 10(b) of S.R. 1988 No. 431