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

SCHEDULE 10E+W+SCAPITAL TO BE DISREGARDED

16.  Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.E+W+S

Commencement Information

I1Sch. 10 para. 16 in force at 11.4.1988, see reg. 1