Years’ Purchase (Dual Rate % Principle) or Present Value of One Pound Per Annum

receivable at the end of each year after allowing for a sinking fund at a given rate to replace the invested capital and for the effect of income tax at 20% on that part of the income used to provide the annual sinking fund instalment.

AT RATES OF INTEREST FROM4% to 20%ANDALLOWING FOR THE POSSIBLE INVESTMENTOF SINKING FUNDS AT2·5%, 3% and 4%INCOME TAX at 20%

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Note:

Note:—Tables of Years’ Purchase in ...

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