692. A Perpetual Annuity.

692. A perpetual annuity.

Personal and Occupational Pensions (Volume 80 (2020)) | Commentary

The creation by will of a perpetual annuity¹ may take the form of an unlimited gift of the income of a particular fund and, in such case, amounts to a gift of that fund, and the annuitant is thus entitled to payment of the capital amount

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