xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Prospective

SCHEDULE 7N.I.Capital to be disregarded

13.  The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.N.I.

Commencement Information

I1Sch. 7 para. 13 in operation at 20.11.2006, see reg. 1(1)