xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
23. Except in the case of income from capital specified in Part 2 of Schedule 6 (capital disregards), any actual income from capital.E+W
Commencement Information
I1Sch. 5 para. 23 in force at 27.11.2012, see reg. 1(1)