OpenLegislation

Paragraph 26 I1

Northern Ireland

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

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. 5 para. 26 in operation at 6.10.2003, see reg. 1(1)