Land Tax Regulations

STATUTORY RULES.

1947. No.

View image in the official sourceREGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1946.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Land Tax Assessment Act 1910-1946.

Dated this fifteenth

day of January ,1947

HENRY

Governor-General.

By His Royal Highness's Command,

View image in the official sourceSignature

LAND TAX REGULATIONS.

PART I. — PRELIMINARY.

Citation.

1. These Regulations may be cited as the Land Tax Regulations.

Repeal.

2. The Land Tax Regulations (being Statutory Rules 1927, No. 160, as amended by Statutory Rules 1928, Nos. 16, 90 and 110 ; 1929, Nos. 19 and 45; 1930, No. 45 ; and 1935, No. 127) and the Land Tax (Crown Leases) Regulations (being Statutory Rules 1930, No. 33) are repealed.

Parts.

3. These Regulations are divided into Parts, as follows :—

View image in the official sourcePart I. — Preliminary

Part II. — Returns, Assessments and Liability.

View image in the official sourcePart III. — Objections and Appeals.

View image in the official sourcePart IV. — Collection and Recovery of Tax.

Part V. — Miscellaneous.

Interpretation

4. In these Regulations, unless the contrary intention appears—

(a) " the Act " means the Land Tax Assessment Act 1910-1946, and, when referred to in relation to any time, means that Act, or, if it has been amended, that Act as amended as inforce at that time ;

View image in the official source(b) any reference to a regulation shall be read as a reference to a regulation contained in these Regulations ; and

* Notified in the Commonwealth Gazette on , 1946.

261. PRICE 1S. 10/11.12.1946.

(c) any reference to a Table shall be read as a reference to a Table contained in the Schedule to these Regulations.

(2.) For the purpose of these Regulations, the Northern Territory shall be deemed to be a State of the Commonwealth, and the Australian Capital Territory shall be deemed to be part of the State of New South Wales.

PART II.––RETURNS, ASSESSMENTS AND LIABILITY.

Returns.

5. Except as otherwise prescribed, every return under the Act or these Regulations shall—

(a) be made and furnished in such of the forms provided for the purpose by the Commissioner as is applicable ;

(b) contain the information and particulars mentioned or referred to in that form ; and

(c) be verified by signed declarations as therein set forth.

Returns by persons taxpayers.

6.— (1.) The Commissioner may, by notice in the Gazette, require all persons who are not taxpayers, but who, at midnight on the thirtieth than day of June next preceding the date of the notice, were owners of land of a total unimproved value of an amount specified in the notice or upwards, to furnish the returns which they would be required by the Act to furnish in respect of the land so owned if they were taxpayers.

(2.) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed in the case of returns by taxpayers.

Declaration where no change in land holding.

7. Where, during any financial year (not being the last year of a triennial period) a person has not become or ceased to be the owner of any land, that person may, in lieu of furnishing a supplementary return in accordance with the proviso to subsection (1.) of section 15 of the Act, furnish, within the time prescribed for furnishing returns or within such extended time as the Commissioner allows, a declaration, in the form provided by the Commissioner, to the effect that he did not become or cease to be the owner of any land in that year,

Particulars returns.

8.The form of return required to be lodged in pursuance of sub-section (1.) of section 15 of the Act shall provide for —

(a) name, occupation and residential address of owner; and address for service of notices;

(b) particulars of—

(i) land owned or leased;

(ii) land charged with an annuity under a settlement made before the first day of July, 1910, or under the will of a testator who, died before that day, and of the annuity;

(iii) interest held in any partnership, joint ownership or trust estate;

(iv) shareholding in any company;

(v) the improved and unimproved value of each parcel of land;

(vi) improvements on or appertaining to all lands owned or leased, and the values thereof ;

(vii) deductions claimed from the unimproved value ; and

(viii) names and residential addresses of joint owners or beneficiaries and the proportionate share held by each ;

(c) a declaration by the person (or the public officer, in the case of a company) making the return, that the improved value stated in the return against each parcel of land is the capital sum which the fee simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and that the unimproved value stated therein against each parcel of land is the capital sum which the fee simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require assuming, in the case of improved land, that the improvements thereon did not exist ;

(d) a declaration by each owner who was not, at the date as at which the return is required to be furnished, an absentee, of the facts necessary to establish that he was not an absentee ;

(e) a declaration by the person (or the public officer in the case of a company) making the return, that the return, and the statements referred to in or accompanying the return, contain full and correct details of the several matters and things set forth, and contain a full and correct account of all lands in the Commonwealth owned or administered by the person in respect of whom the return is made as at midnight on the thirtieth day of June as at which the return is required to be furnished ; and

(f) where the return is furnished by an agent, a declaration as to the permanent residential address of the owner.

Returns by agents.

9. Every person liable to furnish a return as agent for any person shall furnish —

(a) a separate return for each joint-ownership in respect of which he is agent ; and

(b) a separate return for each person for whom he is agent, including the several members of any joint-ownership in respect of which he is agent.

Returns by trustees.

10. Every trustee liable to furnish a return in respect of any trust shall furnish—

(a) a separate return in respect of each trust of which he is trustee and which is liable to be separately assessed ; and

(b) a separate return in respect of each group of trusts of which he is trustee and which are liable to be jointly assessed.

Returns by joint owners.

11.— (1.) Where land is owned jointly, a separate return in respect of the land owned jointly shall be made and furnished by the joint owners resident within the Commonwealth or by any one of them.

(2.) Where there is no joint owner resident within the Common-wealth the return shall be made and furnished by the agent within the Commonwealth in respect of the joint-ownership.

Separate returns by joint-owners,

12. Every person who owns land as a joint owner shall furnish a return in respect of

(a) all land owned by him in severalty ; and

(b) his share of all land owned as a joint owner, in every case in which he would be required to furnish a return if all the land owned by him both in severalty and as a joint owner were owned by him in severalty.

Returns by companies.

13. — (1.) Every company (whether a taxpayer or not) shall, if so required by the Commissioner by notice published in the Gazette, furnish either or both of the following separate returns:—

(a) A return of all land owned by the company ; and

(b) A return setting forth—

(i) the amount of paid-up capital of the company ;

(ii) the names and addresses of the shareholders of the company at the date specified in the notice and the number of shares held by each share-holder at that date ; and

(iii) the amount of capital paid up on each share at that date.

(2.) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.

(3.) Nothing in this regulation shall affect the liability of a company to make any return required to be made by the Act or by any other regulation.

Furnishing of returns.

14. — (1.) A return in respect of land situated wholly within one State shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.

(2.) A return in respect of land situated not wholly within one State shall be furnished to the Commissioner at the .office of the Deputy Commissioner, Central Office, Melbourne.

(3.) Notwithstanding anything contained in this regulation, return in respect of land situated wholly within the Northern Territory shall be furnished to the Commissioner at the office of the Deputy Commissioner, Central Office, Melbourne.

Returns by shareholders in companies,

15. — (1.) A ,shareholder in a company who is required to furnish a return, and who does not own any land either in severalty or as a joint owner, other than land of which he is deemed to be an owner as such

a shareholder, shall furnish his return to the Commissioner at the office of the Deputy Commissioner in the State in which the shareholder resides.

(2.) If any such shareholder owns any such other land he shall furnish his return —

(a) if the other land is situated wholly within one State, other than the Northern Territory — to the Commissioner at the office of the Deputy Commissioner in the State in which that other land is situated; or

(b) if the other land is situated not wholly within one State, or is situated within the Northern Territory to the Commissioner at the office of the Deputy Commissioner, Central Office, Melbourne.

When return deemed to be furnished.

16. Areturn required by the Act, the Regulations or the Commissioner shall not be deemed to have been furnished to the Commissioner unless and until the form provided for the purpose by the Commissioner —

(a) has been completed by setting out therein a full, true and complete statement of all matters and things required to be shown therein and has been verified by signed declarations as required by these Regulations or in accordance with the form ; and

(b) has been received by an officer authorized by the Commissioner to receive returns, at the place where, under these Regulations, the return is to be furnished.

Time for furnishing returns.

17. Subject to these Regulations, returns required by the Act, these Regulations or the Commissioner shall be furnished to the Commissioner at the prescribed place on or before the thirty-first day of August next following the date as at which they are required to be made, or within such extended or other time as the Commissioner allows or requires.

Address for service.

18. — (1.) Every person who furnishes a return shall, in the return, give an address in Australia for service.

(2.) Every person who has given an address for service and who subsequently changes his address shall, within one month after the change, give to the Commissioner, at the place where he furnished his return, notice in writing of his new address in Australia for service.

(3.) The address for service last given to the Commissioner by any person shall, for all purposes under the Act and these Regulations, be his address for service, but where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he has not notified the Commissioner of that change, then the address of the person, as described in any record in the custody of the Commissioner, shall be his address for service.

(4.) The address for service of a person as prescribed in the last preceding sub-regulation shall, for all purposes under the Act, and these Regulations, be deemed to be the last known place of business or abode in Australia of that person.

(5.) Any person who changes his address and fails to give to the Commissioner notice of his new address in Australia for service shall

not be permitted to plead such change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.

Notice of change ownership.

19. — (1.) Every person who has furnished, or who is required by the Act, these Regulations or the Commissioner to furnish, any return shall, within one month after contracting to —

(a) acquire ownership of land ;

(b) part with ownership of land ; or

(c) acquire land by lease,

send notice of the transaction, in such of the forms provided by the Commissioner as is applicable, to the Commissioner at the office of the Deputy Commissioner with whom that person has furnished or is required to furnish returns.

(2.) On production thereof from the custody of the Commissioner or of a Deputy Commissioner, a notice received in pursuance of this regulation shall, for all purposes (other than a prosecution for an offence), be admissible as evidence and shall be prima facie evidence of the matters stated therein.

Substantially similar form.

20. The Commissioner may at any time accept a return or form which is substantially in accordance with a form provided by the Commissioner.

Annotations on returns.

21. — (1.) The Commissioner may cause or permit any officer to make on any return such marks, figures, and annotations as the Commissioner thinks fit.

(2.) The marks, figures and annotations shall be made in ink of a colour different from that of the ink used in the return.

Calculation of values.

22. For the purposes of sections 25, 27, 28 and 34 of the Act, the unimproved value of —

(a) land held by a legal tenant for life, without power to sell, under a settlement made before the first day of July, 1910, or under the will of a testator who died before that day ;

(b) a leasehold estate in land under a lease made or agreed to be made after the commencement of the Land Tax Assessment Act 1910, not being a lease made in pursuance of an agreement made before the commencement of that Act ;

(c) a leasehold estate in land under a lease made or agreed to be made before the commencement of the Land Tax Assessment Act 1910 ;

(d) an estate of freehold arising by virtue of a lease for life under a lease or an agreement for a lease ;

(e) an annuity charged on land under a settlement made before the first day of July, 1910, or under the will of a testator who died before that day,

shall be calculated as follows :—

(1) The value under paragraph (a) shall be the principal sum which, at 41/2- per centum per annum, simple interest,

would produce an annual sum equal to the rent which the tenant for life obtains for the land, or which if he let the land, he ought reasonably to be able to obtain :

Provided that if the value thus obtained exceeds the actual unimproved value of the land, the actual unimproved value of the land shall be taken as the value under paragraph (a).

(2) The value under paragraphs (b) and (c) shall be calculated as follows :—

(i) in eases where the lease is far a fixed period of years — under Table 1.;

(ii) in cases where the lease is for a term of years, but determinable upon the death of any person —

(A) under Table I.; or

(B) under Table II. or Table III., as the case requires, whichever gives the lower value.

(3) The value under paragraph (d) shall be calculated under Table II. or Table III., as the case requires.

(4) The value under paragraph (e) shall be calculated on the basis of 4 1/2 per centum as follows :—

(i) in cases where the annuity is payable during the life of any person under Table II. or Table III., as the case requires;

(ii) in cases where the annuity is payable for a fixed period under Table I.

Leasehold estates.

23. In calculating the unimproved value of a leas e or leasehold estate in land under section 28 of the Act, the part of the unimproved value of the land corresponding to the unexpired term of the lease as referred to in section 28 (3.) (a) of the Act shall, for the purpose of assessments for the financial years ended on the thirtieth day of June, 1911 and 1912, be calculated under Table I. upon the assumption that the annual unimproved value of the land is 41/2 per centum of the capital unimproved value.

Allowance on account of onerous conditions.

24. For the purpose of an assessment under section 28 (3.) (b) of the Act of the amount (if any) which ought to be added to the value of the rent reserved under a lease on account of onerous conditions imposed upon the lessee far constructing buildings, works, or other improvements upon the laud, or expending money thereon, Table IV. shall be applied for the purpose of ascertaining the sinking fund required to replace the value of expenditure under onerous conditions as may be determined upon by the Commissioner.

Calculations of sinking funds.

25. In all cases in which it is necessary for purposes of an assessment to ascertain a sinking fund required to replace a sum of money during a number of years, Table IV. shall be applied.

PART III. — OBJECTIONS AND APPEALS.

Form of objection.

26. — (1.) An objection under section 44K of the Act against an assessment may be made in the form provided by the Commissioner for that purpose.

(2.) The objection shall be posted to, or lodged with, the Commissioner at the address from which notice of the assessment objected to was issued.

Amount deposit to accompany request for review.

27. Where a taxpayer has, in accordance with section 44K of the Act, requested the Commissioner to refer a decision to a Valuation Board, the deposit required by section 44L, of the Act shall be 1 per centum of the amount of tax in dispute:

Provided that the maximum amount of deposit shall be Fifty pounds and the minimum amount of deposit shall be One pound.

Particulars to be supplied by commissioner

28. — (1.) The ,Commissioner, in referring a decision to a Valuation Board in accordance with sub-section (1.) of section 44L of the Act shall furnish the Chairman of the Board with printed or type-written statements in quadruplicate, containing —

(a) the name and address of the taxpayer ;

(b) full details of the taxpayer's claim as made to the Commissioner ; and

(c) the Commissioner's reasons for disallowing the taxpayer's claim

(2.) The Commissioner shall furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b) and (c) of sub-regulation (1.) of this regulation.

Notice of review.

29. — (1.) The Chairman of a Board shall cause notices to be served upon the Commissioner and the taxpayer of the date on which a review is to take place.

(2.) Notice of a review shall be given not less than fourteen days before the day on which the review is to take place :

Provided that, on the application of. or with the consent of, the taxpayer concerned, the Chairman of the Board may give less than fourteen days' notice of a review where, in his opinion, the circumstances of the case so require.

(3.) Where the Board has, in default of the appearance of the taxpayer before the Board when so notified, confirmed the value assigned to the land in the assessment, the taxpayer may, within fourteen days after the day on which the review was notified to take place, make application to the Board to re-open the matter and review the value assigned to the land in the assessment and the Board may, on good cause being shown, within sixty days from the day on which the review was notified to take place, re-open the matter and review the value assigned to the land in the assessment.

Order place and time review.

30. — (1.) All references for the purpose of review by a Board shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the review shall take place in the order in which the references are received in respect of each State.

(2.) The sittings of a Board shall be held in such place or places and at such time or times as are notified by the Chairman of the Board.

(3.) A Board shall not be required to sit on public holidays or during a yearly vacation commencing on the twenty-fifth day of December and ending on the twenty-first day of January next following.

Conduct of reviews.

31. — (1.) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2.) All reviews shall take place in public unless the taxpayer otherwise elects. The Chairman shall, before the Board commences its review of the Commissioner's decision on an objection, inform the taxpayer or his representative of his right of election.

(3.) Where a review takes place in public, the decision shall be given at a public meeting of the Board.

(4.) Either party to a review may nominate a person to represent him at the review.

(5.) The Chairman of the Board may adjourn any review from time to time as he thinks fit.

Evidence,

32. — (1.) Subject to this Part, a Board —

(a) shall take all oral evidence on oath or affirmation and for that purpose the Chairman or any other member of the Board shall have power to administer oaths and affirmations ; and

(b) may receive, without formal proof, a document containing any statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.

(2.) The Chairman of a Board may, by notice in writing, require any person —

(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of the review ; and

(b) to attend and give evidence before the Board concerning any land the value of which is under review by the Board, and to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto.

(3.) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under sub-regulation (2.) of this regulation, or to answer fully and truly any questions put to him by the Chairman of a Board in connexion with a review.

(4.) The expenses to be allowed to any person required to attend and give evidence under sub-paragraph (b) of sub-regulation (2.) of this regulation shall be as prescribed by regulation 51.

Decisions of Board.

33. — (1.) A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed against, give effect to the decision within sixty days after the receipt thereof.

(2.) A Board may from time to time compile and publish particulars of the valuations determined by the Board.

Attendance of members.

34. Subject to regulation 30 and to any loss of time occasioned when travelling to deal with references to a Board —

(a) the Chairman of the Board shall be in attendance on all days on which Commonwealth business is normally transacted, at such place as he appoints from time to time for the performance of his duties ; and

(b) the members of a Board, other than the Chairman, shall be in attendance at such times and places as are determined upon by the Chairman for the performance of their duties.

Communications to Board.

35. All communications to a Board may be addressed to the Chairman of the Federal Land Valuation Boards. Melbourne.

PART IV.— COLLECTION AND RECOVERY OF TAX.

How tax may be paid.

36. A taxpayer may pay land tax—

(a) by delivery of cash, bank notes, or cheques to the Commissioner at the office of the Commissioner or any Deputy Commissioner ;

(b) by remitting the -tax to the Commissioner or any Deputy Commissioner by hank draft, cheque, postal money order or postal note payable in the city to which the remittanceis sent ; or

(c) by depositing the amount of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.

Post Office to be agent of remitter.

37. When a remittance is posted by any person addressed to the Commissioner or a Deputy Commissioner, the Past Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.

Payment by cheque.

38. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of land- tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

Receipts to be issued.

39. Receipts for land tax shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes in that behalf.

Part payment of tax

40. Except with the express consent of the Commissioner or a Deputy Commissioner, money shall not be accepted on account or in of part payment of land tax.

Postage to be prepaid.

41. The postage on every return, statement, communication, remittance, or other matter sent by post, addressed to the Commissioner, the Second Commissioner, a. Deputy Commissioner or a Valuation Board shall be fully prepaid by the sender.

Deficient postage

42. When any sum is received as payment of land tax, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the taxpayer, and shall credit in payment of tax only the net amount then remaining.

Officer may appear for commissioner

43. Any officer authorized in writing by the Commissioner, the Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceedings, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary Jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner for the recovery of any tax unpaid, including any additional tax, or in any taxation prosecution under Part VIII. of the Act, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.

Certificate as to service of notice of assessment, &c.

44. In any action against a person for the recovery of land tax, a certificate in writing , signed by the Commissioner, the Second Commissioner, a Deputy Commissioner, or a person authorized by the Commissioner to sign such certificates, certifying that —

(a) the person named in the certificate is a taxpayer ;

(b) an assessment of land tax was duly made against him, for the year mentioned in the certificate ;

(c) the particulars of the assessment are as stated in the certificate ;

(d) notice of the assessment was duly served upon him ;

(e) the sum named in the certificate was, at the date specified in the certificate, due by him to the King on behalf of the Commonwealth in respect of land tax, shall be prima facie evidence of the facts stated in the certificate.

Inquiry as to liability for unpaid land tax.

45. In any action for the recovery of land tax evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

PART V. — MISCELLANEOUS.

46. — (1.) An inquiry by a purchaser to determine whether any liability for unpaid land tax attaches to any land may be made of the Commissioner at the office of the Deputy Commissioner to whom the vendor of the land is required to furnish returns, or, if the vendor is not a taxpayer, the Deputy Commissioner in the State in which the land is situate.

(2.) The inquiry shall be made in writing and both the inquiry and a copy of the reply furnished to the purchaser shall be filed for reference in the office from which the reply is issued.

Notice of appointment of public officer of company.

47. Notice of appointment of a public officer to any company required by the Act or these Regulations to furnish returns shall be lodged with the Commissioner at the place prescribed for lodgment of the company's returns.

Evidence & c.

48. — (1.) A copy, certified under the hand of the Commissioner or a Deputy Commissioner, of any assessment, return, list, declaration, or statement, or of any book, document or writing of any nature whatever in the custody of the Commissioner or a Deputy Commissioner or any officer performing duties under the Act, shall for all purposes be prima facie evidence of the contents of the original of which it purports to be a copy.

(2.) The printed or stamped signature of the Commissioner or a Deputy Commissioner shall, in all cases, be sufficient, and any book, document, or writing bearing, or purporting to bear, the signature of the Commissioner or a Deputy Commissioner, either in writing or printing or by stamp, shall, unless and until the contrary be shown, be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly, without the necessity of proof of his appointment as Commissioner or Deputy Commissioner.

Signature of authorized officers

49. A notice to be given by the Commissioner or a Deputy Commissioner may be given by any officer duly authorized to sign such notices; and any notice purporting to be signed by the authority of the Commissioner or a Deputy Commissioner shall be as valid and effectual for all in as if signed by the Commissioner or Deputy Commissioner n person.

Formal defects not to vitate

50. No assessment, warrant, notice, authority, or proceeding which is, or purports to be, made given or effected under the Act or these Regulations, shall be void or voidable for want of form, or be impeached or affected by reason of any mistake, defect, or omission therein, if it is in substance and effect in conformity with the Act or these Regulations. and if the person or property concerned is indicated therein with reasonable sufficiency.

Expenses of persons required to attend.

51. Where a person (other than the taxpayer or a representative of the taxpayer concerning whose land or assessment evidence is required) is required under section 6,5 of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance and, in addition, if he resides more than four miles. from the place at which he is required to attend, such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.

Service of notices, &c.

52. Any notice or other communication by or on behalf of the Commissioner, a Deputy Commissioner or the Chairman of a Valuation Board may be served upon any person —

(a) by causing it to be served on him personally ;

(b) by leaving it at his address for service ; or

(c) by posting it by prepaid letter post addressed to him at his address for service.

Certificate as to failure to furnish a return

53. In any proceedings against a person for failing or neglecting duly to furnish a return a certificate in writing signed by the Commissioner, the Second Commissioner, a Deputy Commissioner or a person authorized by the Commissioner to sign such certificates, certifying that a return has not been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish the return.

Offences.

54. A person who contravenes or fails to comply with any provision of these Regulations shall be guilty of an offence and shall be liable, if no other penalty is provided by the Act or these Regulations, to a fine of not less than One pound or more than Twenty pounds.

View image in the official sourceTHE SCHEDULE.

View image in the official sourceView image in the official sourceTABLE 1.

Regs. 22 to 25.

PRESENT VALUE OF £1 PAYABLE FOR (A) ANY NUMBER OF MONTHS UP TO FIVE YEARS, AND (B) FOR ANY NUMBER OF YEARS UP TO 100.

(Payments assumed to be spread uniformly over a year.)

(A)

<table cellspacing="0" cellpadding="0" style="width:490.3pt; margin-right:auto; margin-left:auto; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:28.75pt"><td colspan="2" style="width:92.75pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Unexpired Term</span></p></td><td style="width:49.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Multiplier</span></p></td><td colspan="2" style="width:92.8pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Unexpired Term</span></p></td><td style="width:49.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Multiplier</span></p></td><td colspan="2" style="width:92.8pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Unexpired Term</span></p></td><td style="width:49.05pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Multiplier</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Years.</span></p></td><td style="width:41pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Months.</span></p></td><td style="width:49.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Years.</span></p></td><td style="width:41pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Months.</span></p></td><td style="width:49.05pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Years.</span></p></td><td style="width:41pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Months.</span></p></td><td style="width:49.05pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.083</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.684</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.172</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.166</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.761</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.244</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.249</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.838</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.315</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.331</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">..</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.914</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.386</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.413</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.991</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.457</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.495</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.067</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.528</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.576</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.142</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.597</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.657</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.217</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">..</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.668</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.738</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.293</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.737</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.818</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.367</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.807</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.898</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.442</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.876</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">..</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.978</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.516</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.945</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.058</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.590</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.014</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.137</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.664</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.082</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.216</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.737</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.151</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.295</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">..</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.81</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.219</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.373</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.883</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.286</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.451</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.956</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.354</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.530</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.028</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.421</span></p></td></tr><tr style="height:14.4pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1.607</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3.100</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">..</span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.488</span></p></td></tr><tr style="height:6.75pt"><td style="width:40.95pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.05pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.05pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

(B)

TABLE II.

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A

MALE OF ANY AGE FROM 0 to 100.

(Annual payment assumed to be spread uniformly over year.)

TABLE III.

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A

FEMALE OF ANY AGE FROM 0 to 100.

(Annual payment assumed to be spread uniformly over year.)

TABLE IV.

ANNUAL SUM WHICH ACCUMULATED AT COMPOUND INTEREST WILL

AMOUNT TO £1 AT THE END OF ANY NUMBER OF YEARS FROM 1 to 100.

View image in the official sourceBy Authority: L. F. JOHNSTON, Commonwealth Government Printer, Canberra.