Subject to sub-paragraphs (2) and (3), any right to or interest in anything which is specified by any other provision of this Part of this Schedule (other than paragraph 26).

Sub-paragraph (1) does not apply to interests under the trusts of an occupational pension scheme.

Sub-paragraph (1) does not apply to any right or interest acquired as a result of entering into a funeral plan contract (and for this purpose a “funeral plan contract” is a contract of a kind described in paragraph 9(2)(a) and (b)).

Sub-paragraph (1) does not apply to anything which falls within any other provision of this Part of this Schedule.