This section has no associated Explanatory Memorandum
22. Where the total value of any capital specified in Part 2 (capital disregarded only for the purposes of determining deemed income) of Schedule 6 does not exceed £10,000, any income actually derived from such capital.E+W
Commencement Information
I1Sch. 5 para. 22 in force at 27.11.2012, see reg. 1(1)