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Annuities, &c. under this Act and the Legacy Duty Acts to be valued according to the tables in schedule. 36 Geo. 3. c. 52.
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31. Where it shall be required to calculate, for the purposes either of this Act or of the Legacy Duty Acts, the value of any annuity, or of any interest chargeable with duty as an annuity, such value shall be calculated according to the tables in the schedule annexed to this Act, and not according to the tables in the schedule annexed to the Legacy Duty Act, 1796; and such annuity or interest shall be chargeable with duty accordingly.
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