Capital Sum defined as loan repayments and non-income receipts, affecting tax characterisation of such receipts under tax law. Capital Sum means any sum paid or payable by way of a loan or repayment of a loan, and any other sum paid or payable otherwise than as income, being a sum which is not paid or payable for full consideration in money or money's worth; the provision distinguishes such loans and non income payments from receipts treated as income for tax characterisation.