729 The capital receipt conditions
Income Tax Act 2007 (2007 c 3) | Legislation

729  The capital receipt conditions

(1)     For the purposes of section 728(1), the capital receipt conditions are met in respect of the individual in a tax year (“the relevant year”) if—

(a)     either—

(i)     in the relevant year the individual receives or is entitled to receive any capital sum, whether before or after the relevant

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