Schedule 2 Rules for valuing non-linked life policies, non-linked deferred annuity policies, non-linked annuities in payment, unitised non-linked policies and capital redemption policies Northern Ireland 1General 2Present value of the ordinary benefits 3Present value of additional benefits 4Present value of options 5Present value of premiums 6Value of the policy ← Paragraph 3 Schedule 2 Paragraph 1 →