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I'm not sure I understand the question.
What relationship? Tariff income is the same whether the capital is notional or actual and notional income is treated the same as actual income.
As for capital treated as income and income treated as capital; I refer you to my favourite quote by Commissioner Hywel:
"The principle as thus understood has been described as extraordinary, and draconian: ....; (though the second epithet may be thought a little unfair to Draco, whose harsh code of 621 BC was at least coherent).
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