Paragraph 23 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 5 para. 15(1A) words substituted by Social Security 2026 reg. 3(5)(a) Sch. 5 para. 15(1A) words inserted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(a) Sch. 5 para. 15(2)-(5) words substituted by Social Security 2026 reg. 3(5)(b) Sch. 5 para. 15(2)-(5) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(b) Sch. 5 para. 15(6) words substituted by Social Security 2026 reg. 3(5)(b) Sch. 5 para. 15(6) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 2(4)(b) The value of a right to receive income from a under a retirement annuity contract. ← Paragraph 22 Paragraph 23 Paragraph 23A →