xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
19. The value of the right to receive any income under a life interest or from a life rent.E+W
Commencement Information
I1Sch. 10 para. 19 in force at 28.11.2013, see reg. 1(2)