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See UC Regs 2013 s46 https://www.legislation.gov.uk/uksi/2013/376/part/6/made/data.xht?view=snippet&wrap=true and Schedule 10 https://www.legislation.gov.uk/ukdsi/2013/9780111531938/schedule/10 Everything is capital unless explicitly excluded, one such exclusion being: "10.—(1) The value of any right to receive a pension under an occupational or ...


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