Paragraph 32 I1
England and Wales
The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.
Annotations
Commencement
- I1
Sch. 6 para. 32 in force at 27.11.2012, see reg. 1(1)
Notes on Schedule 6
Footnotes
- f1
-
And see also paragraph 17 of Schedule 1.