‹ CA-4.7.21 CA-4.7.23 › CA-4.7.22 However, before capital relief will be granted in respect of any form of collateral, the standards set out below in paragraphs CA-4.7.23 to CA-4.7.26 must be met under either approach. Apr 08 ‹ CA-4.7.21 CA-4.7.23 ›