Where property or consideration for a service is (wholly or in part) or is derived (wholly or in part and directly or indirectly) from a transfer from a mixed fund1; or a transfer from a mixed fund, or anything derived (wholly or in part, and directly or indirectly) from such a transfer is used outside the United Kingdom (directly or indirectly) in respect of a relevant debt2, then for specified purposes3, the extent to which the transfer is of the individual's income or chargeable gains is determined as follows4:
(1) for each of the specified categories5 of income and
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