SCHEDULE 6 E+W Capital Disregards

PART 2 E+W Capital disregarded only for the purposes of determining deemed income

32.  The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity. E+W

Commencement Information

I1 Sch. 6 para. 32 in force at 27.11.2012, see reg. 1(1)