xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 8N.I.Sums to be disregarded in the calculation of income other than earnings

35.  Any payment of income which under regulation 112 (income treated as capital) is to be treated as capital.N.I.

Commencement Information

I1Sch. 8 para. 35 in operation at 27.10.2008, see reg. 1(1)