xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. VI applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 19(1)
23. The income and capital of—
(a)the claimant; and
(b)any partner of the claimant,
shall be calculated in accordance with the rules set out in this Part and any reference in this Part to the claimant shall apply equally to any partner of the claimant.