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

SCHEDULE 8E+W+SSUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

36.  Any payment of income which under regulation 112 (income treated as capital) is to be treated as capital.E+W+S