<?xml version="1.0" encoding="UTF-8"?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:ns0="http://reference.data.gov.uk/def/payment#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:ns1="http://www.w3.org/2003/06/sw-vocab-status/ns#" xmlns:ns2="http://www.hmrc.gov.uk/manuals/bimmanual/">
  <skos:Concept rdf:about="http://reference.data.gov.uk/def/payment#capital">
    <rdf:type rdf:resource="http://www.w3.org/2002/07/owl#NamedIndividual"/>
    <rdf:type rdf:resource="http://www.w3.org/2000/01/rdf-schema#Resource"/>
    <rdf:type rdf:resource="http://reference.data.gov.uk/def/payment#ExpenditureCategory"/>
    <skos:notation>Capital</skos:notation>
    <rdfs:comment xml:lang="en">Indicates a capital expenditure.</rdfs:comment>
    <rdfs:label xml:lang="en">Capital</rdfs:label>
    <skos:inScheme rdf:resource="http://reference.data.gov.uk/def/payment#expenditure-category"/>
    <ns1:term_status>stable</ns1:term_status>
    <rdfs:isDefinedBy rdf:resource="http://reference.data.gov.uk/def/payment#"/>
    <skos:topConceptOf rdf:resource="http://reference.data.gov.uk/def/payment#expenditure-category"/>
    <rdfs:seeAlso rdf:resource="http://www.hmrc.gov.uk/manuals/bimmanual/bim35010.htm"/>
  </skos:Concept>
  <rdf:Description rdf:about="http://reference.data.gov.uk/def/payment#expenditure-category">
    <skos:hasTopConcept rdf:resource="http://reference.data.gov.uk/def/payment#capital"/>
  </rdf:Description>
</rdf:RDF>
 
 
<?xml version="1.0" encoding="UTF-8"?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:ns0="http://reference.data.gov.uk/def/payment#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:ns1="http://www.w3.org/2003/06/sw-vocab-status/ns#" xmlns:ns2="http://www.hmrc.gov.uk/manuals/bimmanual/">
  <skos:Concept rdf:about="http://reference.data.gov.uk/def/payment#capital">
    <rdf:type rdf:resource="http://www.w3.org/2002/07/owl#NamedIndividual"/>
    <rdf:type rdf:resource="http://www.w3.org/2000/01/rdf-schema#Resource"/>
    <rdf:type rdf:resource="http://reference.data.gov.uk/def/payment#ExpenditureCategory"/>
    <skos:notation>Capital</skos:notation>
    <rdfs:comment xml:lang="en">Indicates a capital expenditure.</rdfs:comment>
    <rdfs:label xml:lang="en">Capital</rdfs:label>
    <skos:inScheme rdf:resource="http://reference.data.gov.uk/def/payment#expenditure-category"/>
    <ns1:term_status>stable</ns1:term_status>
    <rdfs:isDefinedBy rdf:resource="http://reference.data.gov.uk/def/payment#"/>
    <skos:topConceptOf rdf:resource="http://reference.data.gov.uk/def/payment#expenditure-category"/>
    <rdfs:seeAlso rdf:resource="http://www.hmrc.gov.uk/manuals/bimmanual/bim35010.htm"/>
  </skos:Concept>
  <rdf:Description rdf:about="http://reference.data.gov.uk/def/payment#expenditure-category">
    <skos:hasTopConcept rdf:resource="http://reference.data.gov.uk/def/payment#capital"/>
  </rdf:Description>
</rdf:RDF>