RE1601 - Annuities and registered
securities: income within the special arrangements
The special arrangements can apply to the payment of
- an annuity under a will or under an income
settlement made before 15 March 1988 (RE1610 and 1611).
- an annuity by a life assurance company,
friendly society, the Public Trustee, the National Debt
Commissioners or the National Savings Bank (RE1620 to 1629).
- income from certain registered securities
which are British Government and local authority stocks (RE1630 to
The procedures for applying the arrangements to each category of
income are given under separate headings on the following