SCHEDULES
I2SCHEDULE 2 Recipients of Depreciation Payments: Special Cases
Annotations:
Commencement Information
Effect of devises or bequests
I15
Where the interest in the property in question of the person to whom the whole or part of a depreciation payment falls to be paid, or the proceeds of sale of that interest, are the subject of a devise or bequest, that devise or bequest shall be treated as including that payment or that part of that payment.
Sch. 2 para. 1 wholly in force at 30. 11. 1991 see s. 54(2) and S.I. 1991/2508, art. 2