An annuity is a sum of money payable on an annual basis. It can be payable as a personal obligation or out of a fund that does not consist exclusively of land1. An annual payment to be paid exclusively out of land will be a rentcharge2. Thus, gifts by will of interests called annuities, accompanied by a charge on land, may, on construction, be held to amount to gifts of rentcharges if they are payable exclusively out of the land
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