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Paragraph 5 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where the interest in the property in question of the person to whom the whole or part of a depreciation payment falls to be paid, or the proceeds of sale of that interest, are the subject of a devise or bequest, that devise or bequest shall be treated as including that payment or that part of that payment.

Annotations

Commencement

I1

Sch. 2 para. 5 wholly in force at 30. 11. 1991 see s. 54(2) and S.I. 1991/2508, art. 2

Notes on Schedule 2

Commencement

I1

Sch. 2 para. 1 wholly in force at 30. 11. 1991 see s. 54(2) and S.I. 1991/2508, art. 2