237Superannuation funds, annuities and annual payments
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.