SCHEDULE 10E+W+SCAPITAL TO BE DISREGARDED

14.  The value of the right to receive any income which is disregarded under paragraph 11 of Schedule 8 or paragraph 23 of Schedule 9 (earnings or other income to be disregarded).E+W+S

Commencement Information

I1Sch. 10 para. 14 in force at 11.4.1988, see reg. 1