SCHEDULES

SCHEDULE 2 E+W+S Recipients of Depreciation Payments: Special Cases

Commencement Information

I1 Sch. 2 para. 1 wholly in force at 30. 11. 1991 see s. 54(2) and S.I. 1991/2508, art. 2

Effect of devises or bequests E+W+S

5 E+W+SWhere 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.

Commencement Information

I2 Sch. 2 para. 5 wholly in force at 30. 11. 1991 see s. 54(2) and S.I. 1991/2508, art. 2