August 2019
Intermediate to advanced
550 pages
22h 47m
English
Two separate sets of Years’ Purchase figures based on the assumptions that:
(i)income is received annually in arrear, and
(ii)income is received quarterly in advance
* See note in the Introductory Section on pages xxxi to xxxii regarding different assumptions in respect of rates % used for each column.
| No Income Tax | YEARS’ PURCHASE IN PERPETUITY | ||||
| Rate %* | ANNUALLY IN ARREAR | QUARTERLY IN ADVANCE | Rate %* | ANNUALLY IN ARREAR | QUARTERLY IN ADVANCE |
| 1 | 100.0000 | 100.6242 | 15 | 6.6667 | 7.2808 |
| 1.25 | 80.0000 | 80.6240 | 15.25 | 6.5574 | 7.1713 |
| 1.5 | 66.6667 | 67.2905 | 15.5 | 6.4516 | 7.0654 |
| 1.75 | 57.1429 | 57.7665 | 15.75 | 6.3492 | 6.9628 ... |
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