SCHEDULE 10E+W+SCAPITAL TO BE DISREGARDED

Modifications etc. (not altering text)

20.  Any capital which under [F1regulation 41, 44(1) or 66A (capital treated as income, modifications in respect of children and young persons or treatment of student loans)] is to be treated as income.E+W+S

Textual Amendments

Commencement Information

I1Sch. 10 para. 20 in force at 11.4.1988, see reg. 1