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

  1. Introductory Text

  2. 1.Citation, commencement and interpretation

  3. 2.Interpretative amendments

  4. 3.Persons treated as being in Great Britain

  5. 4.Income and capital

  6. 5.Relevant childcare charges

  7. 6.Capital to be disregarded

  8. Signature

  9. Explanatory Note