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39.—(1) Where the relevant person’s capital determined in accordance with this Part exceeds £5,000 it shall be treated as equivalent to a weekly tariff income of £1 for each complete £250 in excess of £5,000.
(2) Notwithstanding paragraph (1) where any part of the excess is not a complete £250 that part shall be treated as equivalent to a weekly tariff income of £1.
(3) For the purposes of paragraph (1), capital includes any income treated as capital under regulation 33 (income treated as capital).
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