SCHEDULES.
SCHEDULE 7Capital Gains: Miscellaneous Rules.
Debts and interests in settled property.
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No chargeable gain shall accrue to any person on the disposal of a right to, or to any part of—
a
any allowance, annuity or capital sum payable out of any superannuation fund, or under any superannuation scheme, established solely or mainly for persons employed in a profession, trade, undertaking or employment, and their dependants,
b
an annuity granted otherwise than under a contract for a deferred annuity by a company as part of its business of granting annuities on human life, whether or not including instalments of capital, or an annuity granted or deemed to be granted under the [1929 c. 29.] Government Annuities Act 1929, or
c
annual payments which are due under a covenant made by any person and which are not secured on any property.