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

Prospective

SCHEDULE 7N.I.Capital to be disregarded

34.  The value of the right to receive any rent except where the claimant has a reversionary interest in the property in respect of which rent is due.N.I.

Commencement Information

I1Sch. 7 para. 34 in operation at 20.11.2006, see reg. 1(1)