634 Meaning of “capital sum” and “sums paid to settlor”

634  Meaning of “capital sum” and “sums paid to settlor”

(1)     In this Chapter “capital sum” means—

(a)     any sum paid by way of loan or repayment of a loan, and

(b)     any other sum which—

(i)     is paid otherwise than as income, and

(ii)     is not paid for full consideration in money or money's worth.

(2)     But this is subject

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