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

SCHEDULE 6E+W+SCapital to be disregarded

Modifications etc. (not altering text)

22.  Any capital which by virtue of regulation 41 or 64 (capital treated as income and treatment of student loans) is to be treated as income.E+W+S