IHTM23176 - Special valuation matters:
cesser of annuity/annuity charged on the land
The fund established to secure payment of an annuity (IHTM16210)
to a deceased person may include land. If the annuity is secured
wholly or partly on land you should send form VOA 3 (
IHTM23045) with the request for
valuation (
IHTM23041) which
should make it clear that the valuation is
required in connection with a cesser of annuity, and
must incorporate a request for the
following information
