Decision Makers Guide - DMG41005

What is capital

Capital is

1) savings from income such as money held in


  • cash
  • a bank or building society
  • a SAYE scheme

2) a lump sum payment or one off payment such as


  • compensation for personal injury
  • money which has been borrowed
  • one made by an employer to a person who is made redundant and the payment is not earnings

3) real property or in Scotland heritable property, that is land and anything that has its foundations in the land such as a house
4) a beneficial interest in the capital of a trust.





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