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

SCHEDULE 4Sums to be disregarded in the calculation of income other than earnings

Modifications etc. (not altering text)

31.  Any payment of income which by virtue of regulation 36 (income treated as capital) is to be treated as capital.