27. The value of the right to receive any income under a life interest or from a life rent.
28. The value of the right to receive any rent except where the claimant has a reversionary interest in the property in respect of which rent is due.
29. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.
30. Where property is held under a trust, other than—
(a)a charitable trust within the meaning of the Charities Act 1993 M1; or
(b)a trust set up with any payment to which paragraph 16 of this Schedule applies,
and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the claimant or the claimant's partner, or both, that property.
Marginal Citations