The Lemon Fool

How is this special dividend treated for tax purposes? Is it just a regular dividend?

I ask because on the AIC site, "Dividend Type" is shown as "Capital" rather than the more usual "Income".
http://www.theaic.co.uk/companydata/227

TIA

Another asset sale :

Epiris is pleased to announce the sale of Electra Private Equity PLC’s interests in CALA Group, the national house builder, and Retirement Bridge Group, a home reversion equity release provider, to Patron Capital Partners.

Now that Sherborne have recouped their initial outlay, what next?
At this rate there will be little left for the impending strategic review to consider.