24. The value of the right to receive any income under a life interest or from a life rent.
25. 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.
26. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.
27. The dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home, including any premises not so occupied which it is impracticable or unreasonable to sell separately and in particular, in Scotland, any croft land on which the dwelling is situated; but only one dwelling shall be disregarded under this paragraph.
28. Where property is held under a trust, other than—
(a)a charitable trust within the meaning of the Charities Act 1993(1); or
(b)a trust set up with any payment to which paragraph 16 of this Schedule applies,
and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the claimant or the claimant’s partner, or both, that property.