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

Prospective

SCHEDULE 2E+WCapital to be disregarded

18.  The value of the right to receive any income which is disregarded under paragraph 21 of Schedule 1 (income to be disregarded).E+W

Commencement Information

I1Sch. 2 para. 18 in force at 1.4.2015 in accordance with reg. 1