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15.—(1) Any income derived from capital to which the claiment is or is treated under regulation 44 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraphs 1, 2, 4, 7 or 13 of Schedule 5.(1) (deduction of tax from certain loan interest) on a payment of relevant loan intere
(2) Income derived from capital disregarded under paragraphs 2 or 4 of Schedule 5 but only to the extent of any mortgage repayments and payment of rates made in respect of the dwelling or premises in the period during which that income accrued.
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